A Company management has budgeted the following amounts for its next fiscal year: Total fixed expenses: $35,775, Sale price per unit: $75, Variable expenses per unit: $60, If Company increases fixed expenses by $3,600, how will break-even sales in units be affected? Select one: a. Decrease by 240 units O b. Increase by 48 units O c. Decrease by 48 units d. Increase by 240 units