First-Class Company sells a single product. The per-unit selling price is $250, and variable costs are 60% of this selling price. Fixed costs are currently $68,000 per month.

Required:

(A) Calculate the monthly break-even point in units (B) First-Class is considering the acquisition of new robotic equipment. Depreciation on the new robots will increase monthly fixed costs by $8,000, but reduce variable costs to 50% of the current selling price. If First-Class acquires the robots what will be the new monthly break-even point in units?