Oscar Incorporated currently sells its products for $350 per unit. Management is contemplating a 40% increase in the selling price for the next year. Variable costs are currently 30% of sales revenue. The variable cost per unit is not expected to change next year. Fixed expenses are $130,000 per year. If fixed costs were to decrease 20% during the current year and the new selling price goes into effect, how many units will need to be sold to breakeven? (The variable cost per unit will not change with the price increase.) OA. 271 units B. 156,000 units C. 990 units D. 262 units