Kent Manufacturing produces a product that sells for $59.00. Fixed costs are $276,000 and variable costs are $36.00 per unit. Kent can buy a new production machine that will increase fixed costs by $20,400 per year, but will decrease variable costs by $3.00 per unit. What effect would the purchase of the new machine have on Kent's break-even point in units?

600 unit decrease.

3,059 unit increase.

7,698 unit decrease.

No effect on the break-even point in units.

600 unit increase.