D. Snap Company has a plan under which the selling price would be decreased by $2 per unit. Fixed costs would be decreased by $33,200 and variable costs per unit would be increased by $3 per unit. 1. New break-even point in units. 2. If this new plan also caused an increase in the current unit sales 8% over the current sales of 10,000 units, should this new plan be accepted? Why or why not