47. Walters Corporation sells radios for $50 per unit. The fixed costs are S525,000 and the variable costs are 60% of the selling price. As a result of new automated equipment, it is anticipated that fixed costs will increase by $125,000 and variable costs willi be 50% of the selling price. The new break-even point in units is: A) 26,250 B) 26,000 C) 25,750 D) 21,000