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, the break$-$even level will change from that of the current year by $($rounded your final answer to the nearest whole unit$)$:

a$.440-$unit decrease.

b$.200-$unit decrease.

c$.200-$unit increase.

Od$.$ no change in the break$-$even point in units.