American Corporation currently sells its products for $200 per unit. Management is contemplating a 20% increase in the selling price for the next year. Variable costs are currently 40% of sales revenue and are not expected to change on a dollar per unit basis for next year (the company will pay the same amount for variable costs next year). Fixed expenses are $120,000 per year. If fixed costs increase 10% next year, and the new selling price per unit goes into effect, how many units will need to sold to break even? O A. 825 units OB. 1.100 units O C. 132,000 units O D. 413 units