Mae Company sells its product for $12 per unit and has variable costs of $8 per unit. Total fixed costs are $52,000. Suppose variable costs increase by 20% due to an increase in the cost of direct materials. What will be the effect on the breakeven point in units? A. Increase from 13,000 units to 21,667 units B. Decrease from 2,600 units to 2,408, units O c. Decrease from 6,500 units to 5,417 units OD. Decrease from 13,000 units to 5,417 units