Brooklyn Sells a Single Product to Wholesalers

Brooklyn sells a single product to wholesalers.The company's budget for the upcoming year revealed anticipated unit sales of 31,600,a selling price of $20,variable cost per unit of $8,and total fixed costs of $360,000.If Brooklyn's unit sales are 300 units more than anticipated,its break-even point will:

A) increase by $12 per unit sold.
B) decrease by $12 per unit sold.
C) increase by $8 per unit sold.
D) decrease by $8 per unit solD.
E) not changE.