A product sells for $$30$ per unit and has variable costs of $$18\mathrm{.}00$ per unit. The fixed costs are $$960,000.$ If the variable costs per unit were to decrease to $$16\mathrm{.}50$ per unit, fixed costs increase to $$1,080,000,$ and the selling price does not change, break$-$even point in units would:

Multiple Choice

Equal $6,000$

Increase by $24,828.$

Not change.

Increase by $4,000.$

Stm

Decrease by $24,828.$