CvP

The management accountant of Caroline plc has calculated the firm’s breakeven point from the following data:

Selling price per unit: $20
Variable costs per unit: $8
Fixed overheads for next year: $79,104.

It is now expected that the product’s selling price and variable cost will increase by 8% AND 5.2 % RESPECTIVELY.

These changes will cause Caroline’s breakeven point for next year to:
A) Rise by 9.0%
B Rise by 2.8%
C) Fall by 2.8%
D) Fall by 9%

Please help to solve ,i cannot get clue here what to do with percent?