Santa Fe Production sells a single product to wholesalers. The company's budget for the upcoming year revealed anticipated unit sales of 38,100, a selling price of $23, variable cost per unit of $9, and total fixed costs of $458,000. If Santa Fes unit sales are 250 units less than anticipated, its break-even point will:

Multiple Choice

• increase by $14 per unit sold.

• decrease by $14 per unit sold.

• increase by $9 per unit sold.

• decrease by $9 per unit sold.

• not change.