Which of the following statements is correct? If the activity level goes outside the relevant range: fixed costs can no longer be assumed to be fixed... fixed costs will remain constant. fixed costs will always decrease fixed costs will always increase. From the information in the table below, calculate the unit sales necessary to achieve the desired profit. Selling price per unit $20.00 Variable cost per unit $12.00 $50 000 Fixed costs After-tax desired profit $70 000 Tax rate 30% 15 000 units 8 750 units 12 500 units 18 750 units