Mae Company sells its product for $14 per unit and has variable costs of $5 per unit. Total fixed costs are $126,000. Suppose variable costs increase by 10% due to an increase in the cost of direct materials. What will be the effect on the breakeven point in units? O A. Decrease from 14,000 units to 1,648 units B. Decrease from 25,200 units to 22,909 units OC. Increase from 14,000 units to 14,824 units OD. Decrease from 6,632 units to 6,462, units If the selling price per unit is $80, the variable expense per unit is $30, and total fixed expenses are $280,000, what are the breakeven sales in dollars? O A. $203,636 B. $448,000 OC. $746,667 OD. $175,000