Reynold's Company has a product with fixed costs of $283,000, a unit selling price of $23, and unit variable costs of $19. The break-even sales (units) If the variable costs are decreased by $5 is a. 70,750 units b. 14,895 units c. 20,214 units d. 31,444 units Reynold's Company has a product with fixed costs of $283,000, a unit selling price of $23, and unit variable costs of $19. The break-even sales (units) if the variable costs are decreased by $5 is Oa. 70,750 units b. 14,895 units c. 20,214 units d. 31,444 units