Shawn Pen \& Pencil Sets Incorporated has fixed costs of $585,200. Its product currently sells for $27 per unit and has variable costs of $11.80 per unit. Ms. Bic, the head of manufacturing, proposes to buy new equipment that will cost $530,000 and drive up fixed costs to $684,000. Although the price will remain at $27 per unit, the increased automation will reduce costs per unit to $8.00. a. Compute the following break-even points. Note: 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