Bonita Industries manufactures entry$-$level fly rods for $$50$ per unit. The fixed costs are $$385000$ and the unit variable costs are $60\%$ of the unit selling price. As a result of new automated equipment, it is anticipated that fixed costs will increase by $$75000$ and unit variable costs will be $50\%$ of the selling price. The new break$-$even point in sales units is:

$17550$

$15400$

$19250$

$18400$