In 2021, Company M sold its only product for $680 per unit. Variable costs per unit were $200. Fixed costs were $550,000. In 2022, the selling price per unit is expected to fall by 10%, variable costs per unit are expected to rise by 15%, while fixed costs are expected to rise by 5%. Since the company's stated objective for 2022 is to make a profit before tax of $0,5 million, how many units must it sell? A 2,820 B 1,512 C 1,448 D 2,821