Boss Enterprises currently sells its products for $40 per unit. Management is contemplating a 40% increase in the selling price for the next year. Variable costs are currently 40% of sales revenue and are not expected to change next year. Fixed expenses are $192,000 per year.

What is the breakeven point in units at the current selling price?

A.

24 units

B.

12,000 units

C.

8,000 units

D.

3,429 units