Forrester Company is considering buying new equipment that would increase monthly fixed costs from $124,000 to $159,000 and would decrease the current variable costs of $80 by $20 per unit. The selling price of $120 is not expected to change. Forrester's current break-even sales are $372,000 and current break-even units are 3100. If Forrester purchases this new equipment, the revised break-even point in units would: O Decrease by 3100. O Decrease by 450. O Increase by 450. O Increase by 6200. O Increase by 3100