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 $15,900 per year. The information they will use to consider these changes is shown here. A. What will the impact be on the break-even point if Flanders purchases the new machinery? Round per unit cost answers to two decimal places. Current New Machine Units Sold 213,000 Sales Price Per Unit $2.15 $ Variable Cost Per Unit $1.70 $ Contribution Margin Per Unit $0.45 $ Fixed Costs $58,500 Break-Even (in units) 130,000 Break-Even (in dollars) $ 279,500 B. What will the impact be on net operating income if Flanders purchases the new machinery? Current New Machine Sales $457,950 Variable Costs 362,100 Contribution Margin $95,850 $ Fixed Costs 58,500 Net Income (Loss) $37,350