Yemen Company has the following information available:

Selling price per unit $100

Variable cost per unit $45

Fixed costs per year $420,000

Expected sales per year (units) 20,000

If variable costs increase to $65 per unit and fixed costs increase by $200,000, what is the break-even point in units?

options:

	20,000
	11,273
	17,714
	12,000
	none of the above.