10. Winthrop Manufacturing produces a product that sells for $50.00. Fixed costs are $260,000 and variable costs are $24.00 per unit. Winthrop can buy a new production machine that will increase fixed costs by $12,600 per year, but will decrease variable costs by $3.00 per unit.

What effect would the purchase of the new machine have on Winthrop's break-even point in units?

A. 5,714 unit increase. B. 600 unit increase. C. 4,444 unit decrease.

D. 600 unit decrease. E. No effect on the break-even point in units.