Kent Company manufactures a product that sells for $40.00. Fixed costs are $225,000 and variable costs are $12.00 per unit. Kent can buy a new production machine that will increase fixed costs by $13,500 per year, but will decrease variable costs by $2.00 per unit. Compute the revised break- even point in dollars with the purchase of the new machine. Multiple Choice $300,000 $340,714 $192,857 $321,429 $318,000