If fixed costs are $328,000, the unit selling price is $70, and the unit variable costs are $53, the old and new break-even sales (units), respectively, if the unit selling price increases by $5 are Oa. 19,294 units and 4,686 units Ob. 6,189 units and 14,409 units Oc. 19,294 units and 14,909 units Od. 4,686 units and 19,294 units