XYZ company has a selling price of $30, and variable costs of $20 per unit. When 12,000 units are sold, profits equaled $70,000. How many units must be sold to break- even? Select one: a. 5,000 O b. 12,000 O c. 19,000 O d. None of the given answers O e. 8,500 XYZ Company incurred the following costs for the month of August when it observed an activity level of 5,000 units: Variable costs $32,500; Fixed costs $25,000; Mixed costs $21,500; Total costs $79,000. During October, the activity level was 16,000 units, and the total costs incurred were $178,000. If the activity level were expected to be 13,000 units for the month of December, what amount of total costs would be expected? Select one: O a. $178,000 O b. $160,000 c. None of the answers given d. $151,000 O e. $169,000