Shawn Penn and Pencils has fixed costs of $80,000. Its product currently sells for $5 per unit and has variable costs per unit of $2.50. Mr. Bic, the head of manufacturing, proposes to buy new equipment that will cost $400,000 and increase fixed costs to $120,000. Although the price will remain at $5 per unit, the increased automation will reduce variable costs per unit to $2.00. a. Calculate the break-even point before and after acquiring the new equipment. Break-even point (before) Break-even point (after) 32000 units 40000 units b. Find the required sales (in units) to generate a profit that represents a 30 percent return on the fixed costs before and after acquiring the new equipment. Sales in units (before) Sales in units (after) units units