A company increased the selling price for its product from $1.00 to $1.20 a unit when total fixed costs increased from $400,000 to $450,000 and variable cost per unit remained unchanged. How would these changes affect the break-even point?

a. The break-even point in units would remain unchanged.

b. The break-even point in units would be increased.

c. The effect cannot be determined from the information given.

d.The break-even point in units would be decreased.