Their unit sales prices are red, $20; white, $35; and blue, $65. The per unit variable costs to manufacture and sell these products are red, $12; white, $22; and blue, $50. Their sales mix is reflected in a ratio of 5:4:2 (red:white;blue). Annual fixed costs shared by all three products are $250,000. One type of raw material has been used to make all three products. The firm has developed a new material of equal quality but for less cost. The new material would reduce variable costs per unit as follows: red, by $6; white, by $12; and blue, by $10. However, the new material requires new equipment, which will increase annual fixed costs by $50,000. If the company uses the new material, determine its new break-even point in both sales units and sales dollars of the blue product C 4.100 units $266,500 5,455 units S190,925 6,819 units, $ 136,380 2.728 units, S177 320