If fixed costs are $260,000, the unit selling price is $71, and the unit variable costs are $50, the old and new break-even sales (units), respectively, if the unit selling price increases by $7 are

a.5,200 units and 8,786 units b.12,381 units and 9,286 units c.3,662 units and 12,381 units d.12,381 units and 3,662 units