Staff accountants at SMKI Inc. developed the following projected contribution margin income statement for the 2023 fiscal year: SMKI Inc. Projected Contribution Margin Income Statement For the Year Ended December 31, 2023 Sales (14,000 units) $480,000 Less: variable costs Variable manufacturing costs $120,000 Variable selling costs 72,000 Total variable costs $192,000 Contribution margin $288,000 Less: fixed costs Fixed manufacturing costs 170,000 Fixed selling costs 30,000 Fixed administrative costs 40,000 Total fixed costs 240,000 Operating income $48,000 Required (A) What is the breakeven point in units? (B) The sales manager is considering launching an advertising campaign that would cost $30,000 and is expected to increase sales by 2,000 units. Assuming the sales manager's estimates are correct, should the company proceed with the advertising campaign? If the company proceeds with the advertising campaign, by how much would operating income increase or decrease? (C) Discuss the breakeven point. What is meant by the term? Why should a manager be concerned about the break-even point