Kent Company manufactures a product that sells for $50.00. Fixed costs are $260,000 and variable costs are $24.00 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 $3.50 per unit. What effect would the purchase of the new machine have on Kent's break-even point in units?

		4,444 unit decrease.
		800 unit decrease.
		5,714 unit increase.
		No effect on the break-even point in units.
		800 unit increase.