The following monthly budgeted data is available for the Baxter Company: Sales (70,000 units x $75) Variable Costs (70,000 x $41.25) Total Fixed costs $1,687,500 Calculate the break-even units and sales for the month. 50,000 units and $3,750,000 Sales 40,909 units and $5,250,000 Sales 70,000 units and $2,362,500 Sales 26,500 units and $1,987,500