Shawn Pen & Pencil Sets Inc. has fixed costs of $$600,400.$ Its product currently sells for $$28$ per unit and has variable costs of $$12\mathrm{.}20$ per unit. Mr$.$ Bic, the head of manufacturing, proposes to buy new equipment that will cost $$540,000$ and drive up fixed costs to $$691,250.$ Although the price will remain at $$28$ per unit, the increased automation will reduce costs per unit to $$8\mathrm{.}25.$ Compute the following break$-$even points.

Current Breakeven point

Proposed new Break Even point