33.

Flying Cloud Co. has the following operating data for its manufacturing operations:

Unit selling price	$243
Unit variable cost	$108
Total fixed costs	$838,000

The company has decided to increase the wages of hourly workers which will increase the unit variable cost by 10%. Increases in the salaries of factory supervisors and property taxes for the factory will increase fixed costs by 4%. If sales prices are held constant, the next break-even point for Flying Cloud Co. will be

a.decreased by 810 units

b.increased by 810 units

c.increased by 972 units

d.increased by 648 units