A product sells for $30 per unit and has variable costs of $16.50 per unit. The fixed costs are $999,000. If the variable costs per unit were to decrease to $13.80 per unit and fixed costs increase to $1,198,800, and the selling price does not change, break-even point in units would : Increase by 25,948. Equal 6,000. Decrease by 25,948. Not change. Increase by 6,660.