Flanders Manufacturing is considering purchasing a new machine that will reduce variable costs per part produced by $0.10. The machine will increase fixed costs by $13,000 per year. The information they will use to consider these changes is shown here. A. What will the impact be on the break-even point if Flanders purchases the new machinery? Round per unit cost answers to two decimal places. Current New Machine Units Sold 215,000 215,000 Sales Price Per Unit $2.15 2.15 v Variable Cost Per Unit $1.75 1.65 Contribution Margin Per Unit $0.40 0.50 Fixed Costs $60,000 Break-Even (in units) 150,000 Break-Even (in dollars) $322,500 chinery?