A product sells for $30 per unit and has variable costs of $17.00 per unit. The fixed costs are $988,000. If the variable costs per unit were to decrease to $13.40 per unit, fixed costs increase to $1,261,600, and the selling price does not change, break-even point in units would: Multiple Choice Not change. Equal 6,000. Decrease by 27,073. Increase by 27,073. Increase by 9,120.