17. The management accountant of Caligula has calculated the number of units her firm needs to manufacture and sell to break even from the following data. Selling price per unit Variable cost per unit Fixed overheads 40 16 158,208 It is now expected that the product's variable cost and selling price will increase by 5.2% and 8.0% respectively. Which of the following will happen to the number of units Caligula needs to break even? OA. Fall by 2.8% OB. Rise by 2.8% OC. Fall by 9.0% OD. Rise by 9.0%