Arthur Company had the following data for the year just ended sales 4,000 units Sales price $60 per unit Variable cost $18 per unit Fixed costs $42,000 If the company's fixed costs decrease by 20% next year, all other factors remaining the same, by how much will the break even le rounded to the nearest whole unit? Select one O a. 200-unit decrease. Ob. 200-unit increase. O c. No change in the break-even point. decrease