A company is given the following budgeted figures for May: selling price per unit $\$120$; variable costs per unit $\$80$; total fixed costs $\$56\,000$. The company plans to purchase a new machine that will cut variable costs by $20\%$ and raise fixed costs by $20\%$. What is the change in break-even sales volume?
- Adecrease by $200$ units
- Bincrease by $200$ units
- Cdecrease by $700$ units
- Dincrease by $700$ units