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If fixed costs are $$295,000,$ the unit selling price is $$71,$ and the unit variable costs are $$54,$ the old and new break$-$even sales $($units$),$ respectively, if the unit selling price increases by $$5$ are

a$.17,353$ units and $13,409$ units

b$.5,463$ units and $12,909$ units

c$.17,353$ units and $4,155$ units

d$.4,155$ units and $17,353$ units