A product sells for $30 per unit and has variable costs of $16.50 per unit. The fixed costs are $891,000. If the variable costs per unit were to decrease to $15.30 per unit, fixed costs increase to $970,200, and the selling price does not change, break-even point in units would: Multiple Choice Not change. Increase by 2,640 . Increase by 21,705 . Equal 6,000 . Decrease by 21,705