Mullis Corp. manufactures DVDs that sell for $5.80. Fixed costs are $34,000 and variable costs are $4.20 per unit. Mullis can buy a newer production machine that will increase fixed costs by $12.750 per year, but will decrease variable costs by $0.60 per unit. What effect would the purchase of the new machine have on Mullis' break-even point in units? Multiple Choice ( 7,969 unit increase 0 10.877 unit decrease. O O No effect O 5.795 unit Increase O 5.795 unit decrease. The following information is available for a company's utility cost for operating its machines over the last four months. Month January February March April Machine hours 930 1,830 2,460 630 Utility cost $6,480 $6,960 $8,100 $4,740 Using the high-low method, the estimated variable cost per unit for utilities is: Multiple Choice O O O O O