Oil Producers sells its core product for $8 per unit and has variable costs of $7 per unit. Total fixed costs are $12,000. 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? CE O A. Increase from 12,000 units to 40,000 units O B. Decrease from 12,000 units to 1,334 units OC. Decrease from 1,714.29 units to 1,559 units OD. Decrease from 800 units to 765 units