plz answer this question quick (will like up c:)

Reynold's Company has a product with fixed costs of $320,000, a unit selling price of $23, and unit variable costs of $20. The break-even sales (units) if the variable costs are decreased by $3 is O a. 16,000 units Ob. 106,667 units Oc. 53,333 units O d. 18,824 units a