A small business produces a single product and reports the following data: Sales price Variable cost Fixed cost Sales in units $12.00 per unit $9.00 per unit $195,000 per month 74,000 units per month The company's variable costs have gone up to $10.00 per unit and it does not believe the market can support raising the sales price. What will be the new break - even point in units (round to next whole unit)? OA. 65,000 OB. 97,500 C. 37,000 OD. 19,500