Riley Company produces and sells a product that has variable product costs of $$31$ per unit and a selling price of $$95$ per unit. Its current sales total $$294,500$ per month. Fixed manufacturing costs total

$$44,000$ per month and fixed selling and administrative costs total $$55,000$ per month. Variable selling and administrative costs are $$9$ per unit. The company is considering a proposal that will increase the

selling price by $10\%,$ increase the fixed manufacturing costs by $10\%,$ and increase the fixed selling and administrative costs by $$1,500.$

Required:

Compute the company's current break$-$even point in units.

Compute the company's current margin of safety in dollars.

Compute the break$-$even point in units assuming the proposal is accepted.