RadCliff Inc manufactures and sells a single product. Current sales are 12,000 units per year. Data for the current year is reflected below: Selling Price per unit $75 per unit Manufacturing Costs Direct Materials $15 per unit Direct Labor $8 per unit Variable Overhead $4 per unit Fixed Overhead $240,000 per year Non-Manufacturing Costs Variable Selling and Administrative $3 per unit Fixed Selling and Administrative $215,000 per year REQUIRED: REQUIRED: Number of Units that RadCliff must sell annually to break-even 10, 111 Dollar margin of safety $ 141.675 The company is considering implementing the following simultaneous changes: (a). Reduce the selling price per unit to $72.00 (b). Increase advertising budget which will increase the fixed selling expenses by $20,000 per year (c). Use a new supplier of direct materials. Direct material costs will decrease by 20% If these changes are implemented, management believes that units sold will increase from 12,000 units to 15,000 units per year. REQUIRED: (i) Compute the new break-even point in units 10,556 (ii) Compute the new dollar margin of safety $ 319.968 (iii) Compute the change in net operating income $ 115.000