Heartlake Enterprises' management has budgeted the following amounts for its next fiscal year Total fixed expenses Selling price per unit Variable expenses per unit $605,000 $28 $17 If Heartlake Enterprises can reduce fixed expenses by $15,400, how ill breakeven sales in units be affected? OA. Increase by 1,400 units B. Increase by 342 units C. Decrease by 1,400 units O D. Decrease by 342 units