If fixed costs are $281,000, the unit selling price is $72, and the unit variable costs are $46, 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.6,109 units and 8,565 units

b.10,808 units and 3,903 units

c.10,808 units and 9,065 units

d.3,903 units and 10,808 units