Bramble Corp. sells radios for $50 per unit. The fixed costs are $545000 and the variable costs are 60% of the selling price. As a result of new automated equipment, it is anticipated that fixed costs will increase by $115000 and variable costs will be 50% of the selling price. The new break-even point in units is:

A. 25550

B. 26400

C. 21800

D. 27250