Assume the following data for Amman company: ales revenue (2000 $40000 units) Total Direct 6000 materials Total direct 6000 labor Total variable 8000 manufacturing cost Total fixed 12000 manufacturing cost Rent a factory 6000 building Insurance a factory 5000 building Advertising 1000 expenditures If direct material increase 20% break-even in units would be: A:2300 B: 2400 C:2100 D.no