Kent Company manufactures a product that sells for $67.00 and has variable costs of $39.00 per unit. Fixed costs are $350,000. Kent can buy a new production machine that will increase fixed costs by $20,600 per year, but will decrease variable costs by $6.00 per unit. Compute the revised break-even point in units if the new machine is purchased.

Kent Company manufactures a product that sells for $6700 and has varbable costs of $3900 pet unit, Fined costs are $350.000. Kent can buy a new production machine that will increase fixed costs by $20.600 pet yeac but will decrease varable costs by $6.00 per unit Compute the revised break-von point in units it the orw machine is parchased