The following information pertains to MacKenzie Corp.

Sales (22,800 units)	$	800,000
Fixed costs	$	200,000
Breakeven sales point, in dollars	$	600,000

If the sales price per unit were to decrease by 5% and variable expenses were to increase by $2.00 per unit, which of the following is true?

The new variable expenses are $21 per unit.

The new breakeven point is $24,875 units.

The new breakeven point is $825,000.

The new selling price is $31 per unit.