is it A, B, or C?

Cartman Enterprises management has budgeted the following amounts for its next fiscal year: Total fixed expenses $550,000 Selling price per unit $25 Variable expenses per unit $15 If Cartman Enterprises can reduce fixed expenses by $16,000, how will breakeven sales in units be affected? Decrease by 1,600 units Increase by 1,600 units Increase by 400 units