If fixed costs are $303,000, the unit selling price is $74, and the unit variable costs are $52, what are the old and new break-even points in sales units (rounded to a whole number) if the unit selling price increases by $8? a. 13,773 units and 10,100 units, respectively b. 13,773 units and 4,095 units, respectively c. 5,827 units and 9,600 units, respectively d. 4,095 units and 13,773 units, respectively