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 200 units less than anticipated, its breakeven 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.