management has just realized the costing for a new product needs revised. Fixed costs have increased by 15% due to the addition of new manufacturing equipment, and variable costs have risen by 5%. The original fixed costs were $670,000 and variable costs at $2,000,000. The selling price at $300 per unit remains unchanged. What is the original unit breakeven estimate, the revised unit breakeven estimate, and the percent change (allow for rounding)