Vaughn Manufacturing sells radios for $50 per unit. The fixed costs are $605000 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 $125000 and variable costs will be 50% of the selling price. The new break-even point in units is:

a. 29200

b. 28150

c. 30250

d. 24200