b. During the past year a company had total fixed costs of $700,000. Its product sold for $93 per unit. Variable costs during this time equaled $45 per unit. Next year the company is anticipating a 10% increase in total fixed costs and a $3 per unit decrease in variable costs, but would like to maintain its current selling price per unit. How many units must the company sell next year to earn a before tax income of $1,000,000? (Round answer up to complete units.) A. 19,608 B. 34,706 C. 36.875 D. 20,833 E. 19,033