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If fixed costs are $282,000, the unit selling price is $74, and the unit variable costs are $52, what are the old and new break-even sales in units (rounded to a whole number) if the unit selling price increases by $8? Oa. 12,818 units and 9,400 units Ob. 12,818 units and 3,811 units Oc. 3,811 units and 12,818 units Od. 5,423 units and 8,900 units