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Total current assets $136.000 132,000 Total non-current assets Total current liabilities 60,000 50,000 Long-term borrowings Equity 158,000 Select one: O a. 1.16 O b. 2.27 2. 0.44 d. 8.16 The current sales price is $25 per unit and the current variable cost is $17 per unit. Fixed costs are $40,000. If the sales price is increased by $2, and all other costs remain unchanged, the break- even point in units will: Select one: O a. Increase by 1,000 units a. O b. Decrease by 1,000 units O c. Decrease by 2,000 units O d. Decrease by 119 units (rounded to nearest unit)