Forrester Company is considering buying new equipment that would increase monthly fixed costs from $128,000 to $155,000 and would decrease the current variable costs of $60 by $10 per unit. The selling price of $100 is not expected to change. Forrester's current break-even sales are $320,000 and current break-even units are 3,200. If Forrester purchases this new equipment, the revised break-even point in units would:
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