If fixed costs are $240,000, the unit selling price is $32, and the unit variable costs are $20, what are the old and new break-even sales(units).

if the unit selling price increases by $4

a. 7500 units and 6667 units

b. 20,000 units and 30000 units

c. 20,000 units and 15,000 units

d. 12,000 units and 15,000 units