Santa Fe Production sells a single product to wholesalers. The company's budget for the upcoming year revealed anticipated unit sales of 37,300, a selling price of $23, variable cost per unit of $11, and total fixed costs of $364,000. If Santa Fes unit sales are 250 units less than anticipated, its break-even point will:

Multiple Choice

• increase by $12 per unit sold.

• decrease by $12 per unit sold.

• increase by $11 per unit sold.

• decrease by $11 per unit sold.

• not change.