Beasley Company currently sells its products for $ 60 per unit. Management is contemplating a 10% increase in the selling price for the next year. Variable costs are currently 40% 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 $ 130,200 per year. What is the breakeven point in units at the anticipated selling price per unit next year?

A. 2,170 units

B. 3,100 units

C. 5,425 units

D.1,447units