23 In Keegan Corporation's most recent fiscal year, the company reported pretax earnings of $226,000. Fixed costs totaled $454,500, the unit selling price of the firm's only product was $75, and the variable costs per unit were 40% of the selling price. Based on this information, the firm's break-even point in units was: 8 00:45:58 Ask Multiple Choice 17,423 units. 15,123 units. 17,273 units. 10,100 units. 9,755 units.