Shawn Pen \& Pencil Sets Inc. has fixed costs of $99,000. Its product currently sells for $5 per unit and has variable costs of $3.00 per unit. Mr. Bic, the head of manufacturing. proposes to buy new equipment that will cost $310,000 and drive up fixed costs to $147,500. Although the price will remain at $5 per unit, the increased automation will reduce costs per unit to $2.50. a. Compute the following break-even points. (Do not round intermediate calculations.) b. As a result of Bic's suggestion, will the break-even point go up or down? The break-even point will go down. The break-even point will go up