If fixed costs are $450,000, the unit selling price is $75, and the unit variable costs are $50, what are the old and new break-even sales in units (rounded to a whole number) if the unit selling price increases by $10?

A) 6,000 units and 5,294 units
B) 18,000 units and 6,000 units
C) 18,000 units and 12,857 units
D) 9,000 units and 15,000 units

Break-even Sales

The amount of revenue needed to cover both the fixed and variable costs, resulting in neither profit nor loss.

Unit Selling Price

The amount of money charged to a customer for a single unit of a product or service.

Unit Variable Costs

Costs that vary directly with the production volume, such as materials and labor, on a per-unit basis.