Lovely Lights produces three products in a repetitive process facility. Lighting fixture 'Amber' sells for $60; with its associated variable costs of $20. Lighting fixture 'Byod' sells for $200 while Lighting fixture 'Cranium' sells for $25. They each have a respective variable cost of $80 and $15. The firm has annual fixed costs of $320,000 Last year, the firm sold 1000 units of Amber, 2000 units of Byod, and 10,000 units of Cranium., a. With the aid of a diagram, calculate the break-even point of the firm. In their yearly analysis of the firm's operations, it was noted that there was some idle capacity at these volumes. A decision was taken to cut the price of Amber by 25%, believing that its sales volume will rise from 1000 units to 2500 units. b. What is the revised break-even point? Are there any changes in the diagram shown above?