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

Unit selling price	$245
Unit variable cost	$109
Total fixed costs	$839,000

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 967 units

b.increased by 806 units

c.decreased by 806 units

d.increased by 645 units