Maxwell Company sells its product for $13 per unit and has variable costs of $5 per unit. Total fixed costs are $136,000. 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 17,000 units to 19,429 units B. Decrease from 7,556 units to 7,158 , units C. Decrease from 27,200 units to 22,667 units D. Decrease from 17,000 units to 2,429 units