Flanders Manufacturing is considering purchasing a new machine that will reduce variable costs per part produced by $0.10. The machine will increase fixed costs by $12,000 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 214,000 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 B. What will the impact be on net operating income if Flanders purchases the new machinery? Current New Machine Sales $460,100 Variable Costs 374,500 Contribution Margin $85,600 Fixed Costs 56,000 Net Income (Loss) $29,600