If fixed costs are $349,000, the unit selling price is $70, and the unit variable costs are $47, the old and new break-even sales (units), respectively, if the unit selling price increases by $4 are Oa. 15,174 units and 12,926 units Ob. 4.986 units and 15.174 units Oc. 7426 units and 12.426 units Od. 15,174 units and 4,986 units