Mike's Grocery is manufacturing a "store brand" item that has a variable cost of $0.85 per unit. Fixed costs are $12,000. The Grocery can substantially improve the product volume by adding a new piece of equipment at an additional fixed cost of $8,000. Variable cost would reduce to $0.60 per unit. 1) What is the break-even point (in units) between the two options? 2) Develop a break-even chart. 3) Should the company buy the new equipment?