Kent Co. manufactures a product that sells for $54.00 and has variable costs of $23.00 per unit. Fixed costs are $341,000. Kent can buy a new production machine that will increase fixed costs by $14,200 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. Multiple Choice 9,600 units. 12,248 units. 11,000 units. 11,458 units. 9,216 units.