Shawn Pen & Pencil Sets Incorporated has fixed costs of $$585,200.$ Its product currently sells for $$27$ per unit and has variable costs of $$11\mathrm{.}80$ per unit. Ms$.$ Bic, the head of manufacturing, proposes to buy new equipment that will cost $$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\mathrm{.}00.$

a$.$ Compute the following break$-$even points.

Note: Do not round intermediate calculations.

$\backslash$table$[[$Current break$-$even point,,units$],[$Proposed new break$-$even point,,units$]]$

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.