Waterway Industries sells radios for $50 per unit. The fixed costs are $625000 and the variable costs are 60% of the selling price. As a result of new automated equipment, it is anticipated that fixed costs will increase by $105000 and variable costs will be 50% of the selling price. The new break-even point in units is: 29200 27150 0 0 0 0 25000 31250