38) A Corporation management has budgeted the following amounts for its next fiscal year: Total fixed expenses Sale price per unit Variable expenses per unit $588,000 $135 $100 If Corporation must increase fixed expenses by $50,400, then by how much must they decrease variable expenses per unit to allow the company to maintain the original break-even sales in units? A) $2.75 B) $168 C) $3.00 D) $93.00