A product sells for $30 per unit and has variable costs of $17.00 per unit. The fixed costs are $832,000. If the variable costs per unit were to decrease to $15.20 per unit and fixed costs increase to $947,200, and the selling price does not change, break-even point in units would :

	Increase by 3,840.
	Decrease by 21,143.
	Equal 6,000.
	Increase by 21,143.
	Not change.