I am installing a new cooling system and I am doing a forced air gas furnace and a heat pump air condtioner I live in Michigan is it to cold for a heat pump to be used should I use a regular air conditioner

A heat pump will work just fine in Michigan but a heat pump will work better the warmer the winter tempertures.

A heat pump will work. If you are replacing or installing A/C then your extra cost over straight A/C should be a quick ROI. How much you will save in utilities depends on your gas and electric costs. You will also have the benefit of a backup heat source and hedge against rising gas and electric rates.