57. Lever Products (LP) is considering the elimination of a press machine. The new pressmachine should reduce depreciation expenses by $80,000 annually. If LP's total ?xed costs were $420,000 last year, what would LP's new break-even point in units if thecontribution margin is 3.75 per unit? A. 68,000units B. 90,667units C. 100,800units D. 50,667units