Kent Company manufactures a product that sells for $$120\mathrm{.}00.$ Fixed costs are $$179,400$ and variable costs are $$36\mathrm{.}00$ per unit. Kent can buy a new production machine that will increase fixed costs by $$12,480$ per year, but will decrease variable costs by $$9\mathrm{.}60$ per unit. Compute the revised breakeven point in dollars with the purchase of the new machine.

Multiple Choice

$$274,114.$

$$153,771.$

Siin

$$246,000.$