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

Line Item Description	Amount
Unit selling price	$213
Unit variable cost	$112
Total fixed costs	$847,000

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 1,708 units

b. increased by 1,423 units

c. increased by 1,139 units

d. decreased by 1,423 units