Kent Co. manufactures a product that sells for $120.00. Fixed costs are $179,400 and variable costs are $36.00 per unit. Kent can buy a new production machine that will increase fixed costs by $12,480 per year, but will decrease variable costs by $9.60 per unit. Compute the revised break-even point in dollars with the purchase of the new machine.

• $256,286.

• $230,000.

• $274,114.

• $153,771.

• $246,000.