Kent Company manufactures a product that sells for $60.00. Fixed costs are $234,000 and variable costs are $18.00 per unit. Kent can buy a new production machine that will increase fixed costs by $8,580 per year, but will decrease variable costs by $4.80 per unit. Compute the revised break-even point in dollars with the purchase of the new machine.

Multiple Choice $334,286. $300,000. $346,543. $200,571. $311,000.