Maxwell Company sells its product for $12 per unit and has variable costs of $4 per unit. Total fixed costs are $160,000. 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. Decrease from 40,000 units to 33,333 units B. Decrease from 20,000 units to 2,778 units OC. Increase from 20,000 units to 22,223 units OD. Decrease from 10,000 units to 9,524, units