ABC has provided the following data. Selling Price Per Unit $100 Variable Cost Per Unit $60 Fixed Costs $100,000 If variable cost per unit increased by 20%, and if the total fixed costs are increased by $28,000, and the selling price is unchanged, the new break-even point in units will be (approximately):

a. 1,000 units

b. 2,500 units

c. 4,571 units

d. 5,000 units