Bruell Electronics Co. is developing a new product, surge protectors for high-voltage electrical flows. The following cost information relates to the product. Direct materials Direct labor Distribution Unit Costs $3.25 4.00 .75 The company will also be absorbing $120,000 of additional fixed-costs associated with this new product. A corporate fixed charge of $20,000 currently absorbed by other products will be allocated to this new product. If the selling price is $14 per unit, the breakeven point in units (rounded to the nearest hundred) for surge protectors is: O10,000 units. O 15,000 units. 20,000 units. O 23,300 units