MC Qu. 118 Forrester Company is considering buying... 005 Forrester Company is considering buying new equipment that would increase monthly foved costs from $396,000 to $684,000 and would decrease the current variable costs of 580 by $20 per unit. The selling price of $120 is not expected to change. Forrester's current break even sales are $1,188,000 and current break even units are 9.900, If Forrester purchases this new equipment, the revised contribution margin ratio would be: (3 01.2007