HBR Delicatessen sells specialty sandwiches. Currently, their equipment can produce 60 sandwiches per hour, with a fixed cost of $4,500, and a variable cost of $0.50 per sandwich. The owner is considering a more modern type of equipment that can make 80 sandwiches per hour. It has a fixed cost of $5,000, but a variable cost of $0.20 per sandwich. The price per sandwich is $4.The current break-even points in units.