Gall manufacturing sells a product for $50 per unit. The fixed costs are $840,000 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 $20,000 and variable costs will be 50% of the selling price. The new break even point in units is A) 42,000 B) 41,600 C) 41,200 D) 33,600