Assume the following data for Amman company. Sales revenue (2000 units) $40000 Direct materials cost 6000 direct labor cost 6000 variable overhead cost 8000 fixed overhead cost 5000 building rent 3000 Insurance of building 1000 400 Advertising expenses If the direct material cost decreases by 20%, Break-even in units would be: O A. 1200 OB. 1000 O C. 900 O D. none of the above