Waterway Company produces flash drives for computers, which it sells for $20 each. Each flash drive costs $10 of variable costs to make. During April, 1600 drives were sold. Fixed costs for April were $3 per unit for a total of $4800 for the month. If variable costs decrease by 20%, what happens to the break-even level of units per month for Waterway Company?

a)It is 20% higher than the original break-even point.

b)It decreases about 80 units.

c)It decreases about 96 units.

d) It depends on the number of units the company expects to produce and sell.