A firm makes and sells surfboards using revolutionary manufacturing processes and materials. The firm sells its surfboards for $110 to its distributors. The surfboards require $32 of foam and fiberglass and 1.0 direct labor hours and annual fixed costs of $475,000. The firm compensates its manufacturing employees at the rate of $25 per hour. The firm also applies variable manufacturing overhead at the rate of 60% of direct labor dollars. If the firm increases the quality of its direct materials, it will incur the following new production costs: $45 direct materials 80% of the original labor hours $50,000 more fixed costs Applied overhead rate of 50% of the direct labor dollars What is the increase in break-even point in units if the firm converts to using higher quality materials?