Beasley Company currently sells its products for $35 per unit. Management is contemplating a 20% increase in the selling price for the next year. Variable costs are currently 50% of sales revenue and are not expected to change in dollar amount on a per unit basis next year (the company will pay the same amount for variable costs next year). Fixed expenses are $79,625 per year.

What is the breakeven point in units at the anticipated selling price per unit next year? 45) ______

A) 7,583 units B) 3,520 units C) 1,338 units D) 3,250 units