Washburn Guitar manufactures instruments in four categoriesone-of-a-kind, batch custom, mass customized, and mass producedand must set prices in each category that enable it to stay in business. Bill Abel, Washburn's VP of sales, is responsible for setting the prices for the firm's guitar lines. Looking at a new line whose suggested retail price is $349, Abel estimates elements of Washburn's fixed and variable costs to project the likely break-even point and profit. On your own, calculate break-even points and profits under various conditions and assess the effects of moving two production facilities to a single new location. How does the

merger with Parker affect Washburn's competiveness in terms of BEP and profitability?