Problem 1 A manufacturing company is considering making and selling a new product. The following data have been provided to management Sales price uipment cost Incremental overhead cost Sales and marketing cost $17.50/unit $250,000 S50,000/year S $150,000/year ating and maintenance cost $25/operating hour 100 hours $0.50/unit Production time/1,000 units Packaging and shipping cost Planning horizon Minimum attractive rate of return 15 % You are asked to perform a break-even analysis for annual sales required to economically justify introducing the new product. Using numerical and graphical methods, what is the break-even value of units solod annually