A product sells for $30 per unit and has variable costs of $15.50 per unit. The fixed costs are $1,015,000. If the variable costs per unit were to decrease to $14.60 per unit, fixed costs increase to $1,078,000, and the selling price does not change, break-even point in units would:

a) Increase by 2100.

b) Equal 6,000.

c) Not change.

d) Increase by 23,744.

e) Decrease by 23,744.