Management at the Giant Company currently sells its products for $$175$ per unit and is contemplating a $40\%$ increase in the selling price for the next year. Variable costs are currently $30\%$ of sales

revenue and are not expected to change in dollar amount on a per unit basis next year $($the company will still pay the same variable cost per unit$).$ Fixed expenses are $$147,500$ per year.

If fixed costs were to decrease $20\%$ during the current year and the new selling price goes into effect, how many units will need to be sold to breakeven?

A$.613$ units

B$.675$ units

C$.482$ units

D$.165,200$ units