Winthrop Manufacturing produces a product that sells for $50.00. Fixed costs are $260,000 and variable costs are $24.00 per unit. Winthrop can buy a new production machine that will increase fixed costs by $11,400 per year, but will decrease variable costs by $3.50 per unit. What effect would the purchase of the new machine have on Winthrop's break-even point in units?

A. 800 unit increase.

B. 800 unit decrease.

C. 5,714 unit increase.

D. 4,444 unit decrease.

E. No effect on the break-even point in units.