If fixed costs are $270,000, the unit selling price is $70, and the unit variable costs are $45, what are the old and new break-even sales in units (rounded to a whole number) if the unit selling price increases by $4? a. 3,857 units and 10,800 units b. 6,000 units and 8,810 units C. 10,800 units and 9,310 units d. 10,800 units and 3,857 units