If fixed costs are $266,000, the unit selling price is $71, and the unit variable costs are $48, what are the old and new break-even sales in units (rounded to a whole number) if the unit selling price increases by $5?

a.11,565 units and 9,500 units

b.3,746 units and 11,565 units

c.11,565 units and 3,746 units

d.5,542 units and 9,000 units