If fixed costs are $313,000, the unit selling price is $75, and the unit variable costs are $51, what are the old and new break-even sales (units) if the unit selling price increases by $8? Oa. 13,042 units and 4,173 units Ob. 6,137 units and 9,281 units Oc. 13,042 units and 9,781 units Od. 4,173 units and 13,042 units