Richland Enterprises has budgeted the following amounts for its next fiscal year: Total fixed expenses $49,000 Selling price per unit $75 Variable expenses per unit $35 If Richland Enterprises can reduce fixed expenses by $5,280, how will breakeven sales in units be affected? A. Increase by 48 units OB. Decrease by 132 units OC. Increase by 132 units OD. Decrease by 48 units