If fixed costs are $338,000, the unit selling price is $72, and the unit variable costs are $54, the old and new break-even sales (units), respectively, if the unit selling price increases by $5 are Oa. 4,694 units and 18,778 units Ob. 18,778 units and 14,696 units Oc. 18,778 units and 4,694 units Od. 6,259 units and 14,196 units