Gitli Company sells its product for $55 and has variable cost of S30 per unit. The total fixed costs are $27,000. What will be the effect on the breakeven point in units if variable cost increases by $10 due to an increase in the cost of direct materials? (Round your answer up to the nearest whole unit.) O A. It will decrease by 720 units. B. It will increase by 720 units C. It will decrease by 176 units O D. It will increase by 176 units