Santa Fe Production sells a single product to wholesalers. The company's budget for the upcoming year revealed anticipated unit sales of 31,600, a selling price of $20, variable cost per unit of $8, and total fixed costs of $360,000. If Santa Fes unit sales are 300 units more than anticipated, its break-even point will:

• increase by $12 per unit sold
• decrease by $12 per unit sold
• increase by $8 per unit sold.
• decrease by $8 per unit sold
• not change.