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If fixed costs are $$262,000,$ the unit selling price is $$75,$ and the unit variable costs are $$50,$ the old and new break$-$even sales $($units$),$ respectively, if the unit selling price increases by $$4$ are

a$.10,480$ units and $9,034$ units

b$.3,493$ units and $10,480$ units

c$.5,240$ units and $8,534$ units

d$.10,480$ units and $3,493$ units