For the current year ending on December 31 Alter Corporation expects fixed costs of 235100 and a unit variable cost of 8700 The company is working in improving profit by implementing two new initiatives The company has the opportunity to acquire a new machine that will reduce the unit variable cost to 6190 but will increase the fixed cost by 71600 The other option will be to move some fixed cost to variable cost this initiative will increase variable cost to 7300 and reduce the total fixed co