Current Attempt in Progress

Crane Company sells a product for $$50$ per unit. The fixed costs are $$790000$ and the unit variable costs are $60\%$ of the unit selling price. As a result of new automated equipment, it is anticipated that fixed costs will increase by $$290000$ and unit variable costs will be $50\%$ of the unit selling price. The new break$-$even point in sales units is

$43200.$

$31600.$

$39500.$

$46900.$