43) Claudia Enterprises has budgeted the following amounts for its next fiscal year: Total fixed expenses $48,200 Selling price per unit Variable expenses per unit If Claudia Enterprises can reduce fixed expenses by $12,000, how will breakeven sales in 1 affected? A) Decrease by 133 units B) Increase by 133 units C) Decrease by 400 units D) Increase by 400 units