Allen Company sells homework machines for $100 each. Variable costs per unit are $75 and total fixed costs are $62,000. Allen is considering the purchase of new equipment that would increase fixed costs to $84,000, but decrease the variable costs per unit to $60. At that level Allen Company expects to sell 3,000 units next year. What is Allens break-even point in units if it purchases the new equipment? (Points : 3) 2,480 units 36,000 units 2,100 units 3,650 units