8 HSL Company produces rugs. The following cost information from last year is available: Total fixed costs Total variable costs Units sold Contribution margin ratio 43,200 520,800 6,200 units 30% The company is considering a new, highly-automated machine to replace some of the labor force. In addition, the company will adjust the selling price to reflect the change in demand. Assume the following: Decrease in variable cost per unit by Annual depreciation expense of the new machine $ 8,000 Contribution margin ratio increases to 40% To achieve the same level of net income as last year, how many units of rugs the company must sell? (Round the answer to the nearest unit.) 4,256 units 4,463 units C. 6,002 units D 6,621 units E. None of the above B