Forrester Company is considering buying new equipment that would increase monthly fixed costs from $276,000 to $544,500 and would decrease the current variable costs of $60 by $15 per unit. The selling price of $100 is not expected to change. Forrester's current break-even sales are $690,000 and current break-even units are 6,900. If Forrester purchases this new equipment, the revised break-even point in dollars would be:

Multiple Choice

$501,818.

$690,000.

$379,500.

$878,182.

$990,000.