The Rizzo Corporation produces Chicago Cub collectible baseball bats. The company expects to generate a profit next year. It anticipates fixed manufacturing costs of $400,000 and fixed selling and administrative cost of $249,728. Variable manufacturing cost of $39.00 and variable selling and administrative of $6.00. The selling price per unit is $99.00

1. Compute the breakeven point in sales units

2. Compute the breakeven point in sales dollars

3. If the selling price is increased by 10% and the total fixed expenses are decreased by $53,462, what will the new breakeven point be in units?

4. Based upon the original information, at what selling price is the manufacturer better off by not selling any of the collectible baseball bats.