Maya company manufactures a product which sells for $20 each. each unit of product has a variable cost of $5 to manufacture. fixed costs normally incurred are $60,000. maya company is considering automating the manufacturing process, which would require a capital investment which would increase fixed costs by $30,000. as a result of the automation, variable costs would decrease by 20%. what would the new breakeven level in units be for maya company if it decides to automate the manufacturing process?