15-26A. (Fixed costs) Des Moines Printing Services is forecasting fixed costs next year of

$300,000. The firm's single product sells for $20 per unit and incurs a variable cost per unit of

$14. The firm may acquire some new binding equipment that would lower variable cost per unit to $12. The new equipment, however, would add to fixed costs through the price of an annual maintenance agreement on the new equipment. How large can this increase in fixed costs be and still keep the firm's present break-even point in units produced and sold unchanged?