Flying Cloud Co$.$ has the following operating data for its manufacturing operations:

Unit selling price $$208$

Unit variable cost $$118$

Total fixed costs $$803,000$

The company has decided to increase the wages of hourly workers which will increase the unit variable cost by $10\%.$ Increases in the salaries of factory supervisors and property taxes for the factory will increase fixed costs by $4\%.$ If sales prices are held constant, the next break$-$even point for Flying Cloud Co$.$ will be

a$.$ increased by $1,757$ units

b$.$ increased by $2,108$ units

c$.$ increased by $1,406$ units

d$.$ decreased by $1,757$ units