Heartlake Enterprises' management has budgeted the following amounts for its next fiscal year. Total fixed expenses $541,000 Selling price per unit $27 Variable expenses per unit $17 If Heartlake Enterprises can reduce fixed expenses by $12,000, how will breakeven sales in units be affected? A. Decrease by 1,200 units B. Increase by 273 units C. Increase by 1,200 units D. Decrease by 273 units