Barnam Company currently produces and sells 26,000 units of a product that has a contribution margin of $9 per unit. The company sells the product for a sales price of $24 per unit. Fixed costs are $48,600. The company has recently invested in new technology and expects the variable cost per unit to fall to $14 per unit. The investment is expected to increase fixed costs by $18,900. After the new investment is made, how many units must be sold to break-even?

a.6960

b.7500

c.6750

d.4860