If fixed costs are $316,000, the unit selling price is $72, and the unit variable costs are $53, what are the old and new break-even sales (units) if the unit selling price increases by $8? Ca. 16,632 units and 4.389 units Ob. 5,962 units and 11,204 units c. 16,632 units and 11,704 units d. 4.389 units and 16,632 units