12. Brad was a professional classical guitar player until a motorcycle accident at left him disabled. After long months of therapy, he hired an experienced luthier and started a small shop to make and sell Spanish guitars. The guitars sell for $705 each, and the fixed monthly operating costs are as follows: Rent and utilities $800 Wages and benefits to luthier 2,520 Other expenses 470 Brad's accountant told him about contribution margin ratios, and Brad understood clearly that for every dollar of sales, 60% remained as contribution margin that went to cover his fixed costs, and anything above that point was profit. Brad is planning to increase the sales price to $840. What impact will the increase in sales price have on the breakeven point in units? (Round your answer up to the nearest whole guitar.) A. It will go up from 8 to 11 units. B. It will go down from 9 to 8 units. C. It will stay the same. D. It will go down from 11 to 8 units