Answer
$50$ units, worse.
Work Step by Step
Step 1. In this case, $C(x)=220x+1000$ and $R(x)=240x$, the break-even point can be found when $C(x)=R(x)$
Step 2. Solve $220x+1000=240x$ to get $x=1000/20=50$ units. (break-even point increased)
Step 3. At the break-even point, we have $C(50)=R(50)=240(50)=12000$ dollars.
Step 4. The manager will not be better off because he/she needs to produce more units to reach the break-even point.
