In Keegan Corporation's most recent Ascal year, the company reported pretax earnings of $218,000. Fixed costs totaled $455,700, the unit selling price of the firm's only product was $70, and the variable costs per unit were 30% of the selling price Based on this information, the firm's break even point in units was Multiple Choice 21700 units 13.750 units 22.688 units 9300 units 9,000 units