9,100 19,200 For purposes of simplicity, the firm averages total fixed costs over the total number of units of C and D produced and sold. a new product (E) as a replacement for product D. Market studies show that Tharp Company could sell 11,400 units of E next in demand for product C and discontinuation of company does not introduce the new product, it expects next year's results to be the same as last years. No 25