Forrester Company is considering buying new equipment that would increase monthly fixed costs from $123,000 to $187,000 and would decrease the current variable costs of $80 by $25 per unit. The selling price of $110 is not expected to change. Forrester's current break-even sales are $451,000 and current break-even units are 4,100. If Forrester purchases this new equipment, the revised break-even point in units would:

Increase by 700.

Increase by 820.

Increase by 4,920.

Decrease by 820.

Decrease by 700.