If fixed costs are $316,000, the unit selling price is $73, and the unit variable costs are $55, the old and new break-even sales (units), respectively, if the unit selling price increases by $5 are a. 4,329 units and 17,556 units b. 17,556 units and 4,329 units c. 5,745 units and 13,239 units d. 17,556 units and 13,739 units