A product sells for $30 per unit and has variable costs of $17.75 per unit. The fixed costs are $747,250. If the variable costs per unit were to decrease to $15.05 per unit, fixed costs increase to $911,950, and the selling price does not change, break-even point in units would :

Decrease by 20,288.

Increase by 20,288.

Equal 6,000.

Not change.

Increase by 5,490.