Shawn Pen \& Pencil Sets incorporated has fixed costs of $260,400. Its product currently sells for $11 per unit and has variable costs of $5.40 per unit. Ms. Bic, the head of manufacturing. proposes to buy new equipment that will cost $370,000 and drive up fixed costs to $371,000. Although the price will remain at $11 per unit, the increased automation will reduce costs per unit to $4,00. 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 up. The break-even point will go down