Andersen Electronics Manufactures a Product That Sells for $100 Per

Multiple Choice

Andersen Electronics manufactures a product that sells for $100 per unit. Variable cost per unit is $60 and fixed costs per period are $120,000. If Andersen decreases variable costs by 5%, the company's break-even point in units would

A) increase by 333 units.
B) decrease by 333 units.
C) decrease by 429 units.
D) increase by 209 units.
E) decrease by 209 units.