Kent Manufacturing produces a product that sells for $60.00. Fixed costs are $161,000 and variable costs are $21.00 per unit. Kent can buy a new production machine that will increase fixed costs by $10,500 per year, but will decrease variable costs by $3.00 per unit. Compute the revised break-even point in dollars with the purchase of the new machine.

The answer is one of the following

$247,692

$230,000

$245,000

$263,846