1. If fixed costs are $285,000, the unit selling price is $75, and the unit variable costs are $53, what are the old and new break-even sales (units) if the unit selling price increases by $5?

   a.3,800 units and 12,955 units

   b.12,955 units and 10,556 units

   c.5,377 units and 10,056 units

   d.12,955 units and 3,800 units