Concord Corporation sells radios for $50 per unit. The fixed costs are $365000 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 $45000 and variable costs will be 50% of the selling price. The new break-even point in units is:

a. 18250

b. 14550

c.14600

d.16400