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Presented below is Oxford Ltd.s income statement for 20x5: Sales (38980 units) $880708 Variable costs -361902 Contribution Margin 518806 Fixed Expenses -186587 Operating Income 332219

Presented below is Oxford Ltd.s income statement for 20x5:

Sales (38980 units)

$880708

Variable costs

-361902

Contribution Margin

518806

Fixed Expenses

-186587

Operating Income

332219

Income tax expense

-142854

Net Income

$189365

Oxford Ltd. is considering installing a robot on its production line. This would decrease variable costs by $3 per unit and increase fixed costs by $160201.

If the company installs the robot, what would be the increase (decrease) in the break-even point (in units)? Note: a negative number represents a decrease in the break-even point.

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