Shawn Pen & Pencil Sets Inc. has fixed costs of $400,200. Its product currently sells for $17 per unit and has variable costs of $780 per unit. Mr. Bic, the head of manufacturing, proposes to buy new equipment that will cost $430,000 and drive up fixed costs to $540,500 Although the price will remain at $17 per unit, the increased automation will reduce costs per unit to $550 . Compute the following break even points (Do not round Intermediate calculations.) Current break-even point Proposed new break-even point uits units 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