A product sells for $30 per unit and has variable costs of $16.00 per unit. The fixed costs are $952,000. If the variable costs per unit were to decrease to $15.40 per unit, fixed costs increase to $992,800, and the selling price does not change, break-even point in units would: O Increase by 1,360. O Increase by 22,260. Not change. O Decrease by 22.260. Equal 6,000