Forrester Company is considering buying new equipment that would increase monthly fixed costs from $$126,000$ to $$156,000$ and would decrease the current variable costs of $$90$ by $$25$ per unit. The selling price of $$130$ is not expected to change. Forrester's current break$-$even sales are $$409,500$ and current break$-$even units are $3,150.$ If Forrester purchases this new equipment, the revised break$-$even point in units would:

Multiple Choice

Increase by $750.$

Decrease by $750.$

Increase by $5,040.$

Decrease by $1,890.$

Increase by $1,890.$