13. Tech Company had the following information: Activity Driver Unit Variable Cost Level of Activity Driver Units sold $20 Setups 1,000 80 Engineering hours 2,000 60 Other data: Total fixed costs (traditional analysis) $800,000 Total fixed costs (ABC analysis) $400,000 Unit selling price $40 Suppose Tech Company could reduce setup costs by $500 per setup and could reduce the number of engineering hours needed to 1,21623 hours. How many units must be sold to break even when all the changes are considered? a. 30,000 units b. 25,050 units c. 25,650 units d. 11,250 units e. cannot be found