Sam has recently found out that prices from his manufacturer will be increasing the variable cost by $40 when it used to only be $80. Sam wants to determine if he can keep the selling price the same for customers by decreasing his fixed costs by $15,000. Currently Sams sales are $300,000 at $200 per unit, and his fixed costs are $95,000. If Sam makes his proposed changes, how many sales in units will he need to make to keep prices the same while earning the same profit?

A : 2,400

B : 4,750

C : 3,167

D : 2,063