Pitaluga Inc, manufactures incredibly fancy chairs. Pitaluga Inc. creates the frame to their chairs and then upholsters the seat and backing. Pitaluga Inc. is considering using a third party to upholster their chairs. This results in a change in cost structure. The current and the potential new cost structure are presented below. Sales Price per Unit Variable Cost per Unit Total Fixed Costs (a) At what level of production will Pitaluga Inc. not care which option is selected? (b) If the company expects to sell 5,000 fancy chairs which option should it choose? (c) What is the margin of safety for both options if the company sells 4,700 units? What does the margin of safety indicate about each options? Which is better