Kent Company manufactures a product that sells for $66.00 and has variable costs of $37,00 per unit. Fixed costs are $348,000. Kent can buy a new production machine that will increase fixed costs by $13,800 per year, but will decrease variable costs by $4,50 per unit Compute the revised break. even point in units if the new machine is purchased. Multiple Choice 12,476 units 10,388 units: 12,000 units 10,800 units 8.218 units