If fixed costs are $332,000, the unit selling price is $70, and the unit variable costs are $51, the old and new break-even sales (units), respectively, if the unit selling price increases by $4 area. 17,474 units and 4,743 unitsb. 17,474 units and 14,435 units c. 4,743 units and 17,474 units d. 6,510 units and 13,935 units