Santa Fe Production Sells a Single Product to Wholesalers

Santa Fe Production 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 Santa Fe's unit sales are 200 units less 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.