Unit 6 Exercise 1. A manufacturer produces three types of humidifiers. The retail price of Humidifier Regular (HR) is $60 with variable costs of $20. Humidifier Advanced (HA) sells for $200 for its advanced features. This model's variable costs are $80. Humidifier Simple (HS) is a simplified version and only sells for $25 with variable costs of $15. The manufacturer has machines and facilities worth $320,000 annually. The sales data show that 1000 units of HR, 2000 units of HA, and 10,000 units of HS was sold last year. Calculate the brea even point of the firm. The firm has some idle capacity at these volumes, and chooses to cut the selling price of HR from $60 to $49 believing that its sales volume will rise from 1000 units to 2500 units. What is the revised break-even point