Jasper Company has variable costs per unit of $15, fixed costs of $350,000, and a break-even point of 70,000 units. What will be the new break-even point in units if variable costs decrease by $3 per unit and fixed costs increase by $210,000?

Multiple Choice

• (a) 116,667 units

• (b) 46,667 units

• (c) 70,000 units

• (d) 140,000 units