Darius Company sells a single product at a price of $65 per unit. Variable costs per unit are $45 and total fixed costs are $600,000. Darius is considering the purchase of a new piece of equipment that would increase the fixed costs to $750,000, but decrease the variable costs per unit to $42. 6. Required: If Darius Company expects to sell 42,000 units next year, should they purchase this new equipment