Mullis Corp. manufactures DVDs that sell for $5.00 Fixed costs are $28,000 and variable costs are $3.60 per unit. Mullis can buy a newer production machine that will increase fixed costs by $8,000 per year, but will decrease variable costs by $0.40 per unit. What effect would the purchase of the new machine have on Mullis' break-even point in units? Select one a. 4,444 unit increase b. 9,850 unit decrease. c. 5,714 unit increase O d. 4,444 unit decrease. Oe. No effect