Rozelle Company manufactures a product that sells for $53.00. Fixed costs are $260,000 and variable costs are $28.00 per unit. Rozelle can buy a new production machine that will increase fixed costs by $13,600 per year, but wil decrease variable costs by $3.80 per unit. What effect would the purchase of the new machine have on Rozelle's break-even point in units? Multiple Choice 3.934 unit decrease. 4,463 unit increase. 900 unit increase. No effect on the break-even point in units