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:

Need with an adjusting journal entrycmc records depreciation and amortization expense annually. they do not use an accumulated amortization account. (i.e. amortization expense is recorded with a debit to amort. exp and a credit to the patent.) annual depreciation rates are 7% for buildings/equipment/furniture, no salvage. (round to the nearest whole dollar.) annual amortization rates are 10% of original cost, straight-line method, no salvage. cmc owns two patents: patent #fj101 and patent #cq510. patent #cq510 was acquired on october 1, 2016. patent #fj101 was acquired on april 1, 2018 for $119,000. the last time depreciation & amortization were recorded was december 31, 2017.before adjustment: land: 348791equpment and furniture: 332989building: 876418patents 217000