The manager of a small company that produces roof tile has determined that the total cost in dollars, C(x), of producing x units of tile is given by C(x) = 200x + 1000, while the revenue in dollars, R(x), from the sale of x units of tile is given by R(x) = 240x.

Suppose the variable cost is actually $220 per unit, instead of $200. How does this affect the break-even point? Is the manager better off or not?