Andersen Electronics manufactures motherboards for personal computers. The boards sell for $100. Variable cost per unit is $60 and fixed costs per period are $120,000. If Andersen decreases variable costs by 5%, the companys break-even point in units would

a. increase by 333 units.

b. decrease by 333 units.

c. decrease by 429 units.

d. increase by 209 units.

e. decrease by 209 units.