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

Line Item Description	Amount
Unit selling price	$229
Unit variable cost	$117
Total fixed costs	$848,000

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 1,221 units

b. increased by 977 units

c. decreased by 1,221 units

d. increased by 1,466 units