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

Unit selling price	$250
Unit variable cost	100
Total fixed costs	$840,000

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 640 unit

b. increased by 800 unit

c. decreased by 640 unit

d. increased by 400 unit