Gleason sells a single product at $14 per unit. The firm's most recent income statement revealed unit sales of 80,000, variable costs of $800,000, and fixed costs of $560,000. Management believes that a $3 drop in selling price will boost unit sales volume by 20%. Which of the following correctly depicts how these two changes will affect the company's break-even point?

Drop in sales price will increase or decrease? Increase in Sales Volume will increase, decrease,no effect? Please show the analysis for solving this problem.