Nancy’s Niche sells a single product. 8,000 units were sold resulting in $80,000 of sales revenue, $20,000 of variable costs, and $10,000 of fixed costs. If variable costs decrease by $1 per unit, the new break even point is
A. $11,765 in total sales dollars
B. 492 units
C. 1539 units
D. None of these answers are correct.