Excellent Manufacturing is considering purchasing a new machine that will reduce variable costs per part produced by $0.15. The machine will increase xed costs by $18,250 per year. The information they will use to consider these changes is shown here. Current Units sold 216,000 Sales price per unit $ 2.15 Variable cost per unit 35 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) 33 30,400 Required (a) What will the impact be on the break-even point (in dollars and in unit) if the company purchases the new machinery? (b) What will the impact be on net operating income if the company purchases the new machinery? (c) What would your recommendation be to the company regarding this purchase