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Santa Fe Production sells a single product to wholesalers. The company's budget for the upcoming year revealed anticipated unit sales of 33,700, a selling price

Santa Fe Production sells a single product to wholesalers. The company's budget for the upcoming year revealed anticipated unit sales of 33,700, a selling price of $24, variable cost per unit of $12, and total fixed costs of $362,000. If Santa Fes unit sales are 200 units less than anticipated, its break-even point will:

  • increase by $12 per unit sold.

  • decrease by $12 per unit sold.

  • increase by $12 per unit sold.

  • decrease by $12 per unit sold.

  • not change.

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