Assume Phony Company has variable costs per unit of $23, fixed costs of $600,000, and a break-even point in units of 60,000 units. If the sales price per unit decreases by $4 and the variable cost per unit decreases by $4, what would happen to the break-even point?

A. Break-even point stays the same.

B. Break-even point increases.

C. Break-even point in dollars decreases.

D. Break-even point in dollars decreases and break-even point in units stays the same.