A product has a contribution margin of $$5$ per unit and a selling price of $$45$ per unit. Fixed costs are $$25,000.$ Assuming new technology increases the unit contribution margin by $70$ percent but increases total fixed costs by $$10,700,$ what is the new break$-$even point in units?

Multiple Choice

$7,875$ units

$4,200$ units

$8,225$ units

$5,000$ units