how do i Solve this ?

Richland Enterprises has budgeted the following amounts for its next fiscal year: Total fixed expenses Selling price per unit Variable expenses per unit $52,000 $45 $25 If Richland Enterprises can reduce fixed expenses by $4,960, how will breakeven sales in units be affected? O A. Increase by 248 units OB. Increase by 71 units O C. Decrease by 71 units OD. Decrease by 248 units