Kent Company manufactures a product that sells for $$50\mathrm{.}00.$ Fixed costs are $$260,000$ and variable costs are $$24\mathrm{.}00$ per unit. Kent can buy a new production machine that will increase fixed costs by $$11,400$ per year, but will decrease variable costs by $$3\mathrm{.}50$ per unit. What effect would the purchase of the new machine have on Kent's break$-$even point in units?$4,444$ unit decrease$\mathrm{.}800$ unit decrease$\mathrm{.}5,714$ unit increase.No effect on the break$-$even point in units$\mathrm{.}800$ unit increase.