Franklin Producers sells its core product for $10 per unit and has variable costs of $3 per unit. Total fixed costs are $119,000. Suppose variable costs increase by 20% due to an increase in the cost of direct materials. What will be the effect on the breakeven point in units? O A. Decrease from 9,154 units to 8,750 units O B. Increase from 17,000 units to 18,594 units O C. Decrease from 39,666.6667 units to 33,056 units O D. Decrease from 17,000 units to 7,000 units