4. Flanders Manufacturing is considering purchasing a new machine that will reduce variable costs per part produced by $0.15. The machine will increase fixed costs by $18,250 per year. The information they will use to consider these changes is shown here. what will be their new break-even point in units and dollars? Current Units sold 216,000 Sales price per unit 2.15 Variable cost per unit 1.75 Contribution margin per unit 0.40 Fixed costs 56,000 Break-even (in units) 140,000 Break-even (in dollars) $301,000 Sales $464,400 Variable costs $378,000 Contribution margin $ 86,400 Fixed costs $ 56,000 Net income (loss) $ 30,400