Taku-Tau company has provided you with the following information:

Selling price per unit = N$90

Variable cost per unit= N$30

Activity driver	Cost driver rate	Level of activity driver
Set-ups	N$ 800	90
Inspection	N$ 65	500
Other data:
Total fixed costs (traditional)	N$900 000
Total fixed costs (ABC)	N$450 000

If the company reduces the set-up costs by N$100 per set-up and reduces the number of inspections needed to 400, how many units must be sold to break-even?

Select one:

a. 8 938 units

b. 9 338 units

c. 8 983 units

d. None of all

e. 8 839 units