5) Kent Manufacturing produces a product that sells for $50.00 and has variable costs of 5) $24.00 per unit. Fixed costs are $260,000. Kent can buy a new production machine that will increase fixed costs by $11,400 per year, but will decrease variable costs by $3.50 per unit. Compute the revised break-even point in units if the new machine is purchased. A) 10,000 units. B) 9,869 units. C) 9,200 units D) 8,814 units. E) 10,438 units