forrester company is considering buying new equipment that would increase monthly fixed costs from $160,000 to $190,000 and would decrease the current variable costs of $80 by $10 per unit. the selling price of $140 is not expected to change. forrester's current break-even sales are $440,000 and current break-even units are 10,200. if forrester purchases this new equipment, the revised contribution margin ratio would be: