Sunland Company sells a product for $50 per unit. The fixed costs are $860000 and the variable costs are 60% of the selling price. As a result of new automated equipment, it is anticipated that fixed costs will increase by $220000 and variable costs will be 50% of the selling price. The new break-even point in units is:

A. 34400.

B. 43000.

C. 43200.

D.43400.