MC Qu. 3-30 A product has a contribution margin of... A product has a contribution margin of $9 per unit and a selling price of $20 per unit. Fixed costs are $45,000. Assuming new technology increases the unit contribution margin by 60 percent but increases total fixed costs by $16,920, what is the new breakeven point in units? Multiple Choice 0 5,400 units 0 5,000 units 0 4,300 units C ) 5,940 units