Problem #2: Bond Office Service & Supply (BOSS) sells a variety of office equipment including the Executive office chair. The Executive sells for $220. Expected sales for next year are 4,000 units (sales estimates made by management are usually within 10%). BOSS is considering a change in its manufacturing process. The accountants and engineers have developed the following two cost structures: Current Manufacturing System: $160 variable cost per unit and $210,000 in fixed costs. Altemate Manufacturing System: $80 variable cost per unit and $532,000 in fixed costs. At what level of sales will BOSS be indifferent between the two manufacturing plans? Indifference Point in units: What are the break-even points in Sales Dollars ($) for the two manufacturing plans? Current System break-even $: Alternate System break-even $: What are the margins of safety (MOS) of the two plans in dollars ($) and percentage (%)?