Mueller Corp. manufactures compact discs that sell for $5.00. Fixed costs are $28,000 and variable costs are $3.60 per unit. Mueller can buy a newer production machine that will increase fixed costs by $8,000 per year, but will decrease variable costs by $0.40 per unit. What effect would the purchase of the new machine have on Mueller's break-even point in units? 4,444 unit increase. 9,850 unit decrease. 5,714 unit increase. 4,444 unit decrease. No effect on the break-even point in units.