If fixed costs are $305,000, the unit selling price is $72, and the unit variable costs are $47, what are the old and new break-even sales in units (rounded to a whole number) if the unit selling price increases by $8?

a.6,489 units and 8,742 units

b.4,236 units and 12,200 units

c.12,200 units and 9,242 units

d.12,200 units and 4,236 units