Review the details about Albert Enterprises. Complete the calculations as requested. Show your calculations and provide your analysis for each solution. Albert Enterprises serves both residential and commercial clients. Albert sold $80,000$ units of their product in the Commercial sector and $25,000$ units of their product in the Residential sector. Annual financial information for Albert is as follows: $($See attachment$).$

$1)$ Calculate the break$-$even point in sales revenue dollars for Albert Enterprises.

$2)$ If Albert increases Sales by $10\%,$ reduces fixed sales salaries by $$50,000$ and pays commissions of $$1\mathrm{.}00$ for every unit sold; what will the new operating profit be$?$

$3)$ Using the baseline sales of $$1,300,000$; assume all sales are equally spread across the $12$ months. Albert collects their Accounts Receivable as follows: $30\%$ in the current month, $50\%$ in the month following sale, and $20\%$ in the $2$nd month following sale. What is Albert$$s Accounts Receivable balance at year$-$end?

$4)$ Albert has a commercial unit variable cost of $$2\mathrm{.}50,$ a fixed cost of $$2\mathrm{.}85$ and currently sells their product for $$10.$ Chris Co$.$ has offered to purchase $1,000$ units of product for $$8$ per unit but they want their logo added to the case. The logo will cost Albert $$1$ per unit. Should Albert accept the special order?

$5)$ What is Albert$$s contribution margin $\%$ and operating profit $\%$ on the baseline problem?

$6)$What is Albert$$s contribution margin $\%$ and operating profit $\%$ when question #$2$ is implemented?

$7)$ Compare your margins in questions $5$ & $6$ and provide your rationale if Albert should move forward with the changes in question #$2.$

Please use the following informtion for all problems:

#$1-$ you should take your contribution margin and divide it by your sales to get the CM$\%.$ Then, take your fixed costs and divide by that $\%$ to get your breakeven $$.$

#$2-$ Sales increased by $10\%$ which since it doesn't say is tied to units, you can consider it to be price. Then, take all your total units x $$1\mathrm{.}00$ and add the rest of the variable expense. Adjust your fixed by the reduction in salaries. This will provide your new operating profit $$.$

#$3-$ Take your sales $ divided by $12$ months to get your monthly sales. Then, how much of your November sales are still outstanding $(20\%)$ and how much of your December sales are still outstanding $(70\%)$ and that will be your ending AR $$.$

#$4-$ correct to accept

#$5-$ I am looking for the contribution margin $\%$ and operating income $\%$

#$6-$ I am looking for the contribution margin $\%$ and operating income $\%$ on the new financials you created in #$2.$

#$7-$ After you recalcuate the above, review and provide your updated analysis.