t Manufacturing produces a product that sells for $40.00. Fixed costs are $194,400 and variable costs are $14.00 per unit. Kent can buy a new production machine that will increase fixed costs by $7.920 per year, but will decrease variable costs by $2.80 revised break-even point in dollars with the purchase of the new machine. per unit. Compute the Multiple Choice $299,077 $270,000 $311,262 $209,354