A company's product sells at $$12\mathrm{.}28$ per unit and

has a $$5\mathrm{.}42$ per unit variable cost. The company's

total fixed costs are $$96,600.$ The break$-$even point

in units is:

$7,866$

$17,823$

$7,041$

$4,978$

$14,082.$

Forrester Company is considering buying new

equipment that would increase monthly fixed costs

from $$276,000$ to $$544,500$ and would decrease

the current variable costs of $$60$ by $$15$ per unit.

The selling price of $$100$ is not expected to change.

Forrester's current break$-$even sales are $$690,000$

and current break$-$even units are $6,900.$ If Forrester

purchases this new equipment, the revised break$-$

even point in dollars would be:

$$878,182.$

$$690,000.$

$$990,000.$

$$379,500.$

$$501,818.$