Concer-tech produces customized T-shirts for regional bands. Variable costs are $3.00 per T-shirt. The company is just breaking even with fixed costs of $600 per period and a sales price of $5.00 per shirt. The company is considering the purchase of a new machine that will add $500 per period to fixed costs and decrease variable costs by $0.75. What is the change in the number of units the company must sell each period to still break even? A. -118 . B. +100 . C. +182 . D. +400