4
	GEMini manufactures a single jewelry product with per unit sales price and variable costs for the current year as follows: Sales price per unit $920 Variable costs per unit $740
	GEMinis total fixed costs are $360,000. GEMini is considering purchasing a new silver polishing machine. If the purchase of a new machine decreased variable costs per unit by $20 and increased total fixed costs by $40,000, the companys break-even point would:
A	increase by 1000 units
B	decrease by 1000 units
C	increase by 200 units
D	not change
Answer