View Policies Current Attempt in Progress Sheffield Corp. sells radios for $50 per unit. The fixed costs are $565000 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 $215000 and variable costs will be 50% of the selling price. The new break-even point in units is: O 31200 28250 O 34150 22600