Question 1 Chelsea Inc. manufactures and sells Steel golf Shafts. The following are forecast for january 2022: Estimated cans of sales 10,000 units Selling price per unit 10.00 Direct materials per unit 2 pounds of steel at S0.40 per pound 0.5 pounds of alloy at $3.00 per pound Direct labor per unit $2.60 per unit Manufacturing Overhead Variable Overhead S1.10 per unit Plant and equipment depreciation S20,000.00 per month Miscellaneous $15,000.00 per month The plant and equipment depreciation and miscellaneous costs are fixed and all other costs are variable. Plant capacity is 20,000 units monthly. e) Refer to the original data. Melvin, the president, is considering introducing a golf shaft using graphite in order to maintain the company's competitive advantage. The granite golf shaft will sell at $12 per unit. To manufacture and sell one unit of granite golf shaft will cost the company a variable cost of $8 per unit. No additional fixed manufacturing overhead cost will be incurred as the company has sufficient manufacturing capacity. If the proposal is acceptable, Melvin estimates that the company will be able to sell 12,000 units of Steel based golf shaft and 8,000 units of graphite based golf shaft. Supposed that the company continues with the proposal, compute the breakeven in units for each product