Winthrop Manufacturing produces a product that sells for $50.00. Fixed costs are $260,000 and variable costs are $24.00 per unit. Winthrop can buy a new production machine that will increase fixed costs by $11.400 per year, but will decrease variable costs by $3.50 per unit. Compute break-even point in units if the new machine is purchased. 10,000 units 9,200 units O 10,438 units 8,814 units 9.869 units