Calculator If fixed costs are $277,000, the unit selling price is $73, and the unit variable costs are $52, what are the old and new break-even sales (units) if the unit selling price increases by $8? a. 13,190 units and 3,795 units b. 3,795 units and 13,190 units Oc. 13,190 units and 9,552 units Od. 5,327 units and 9,052 units