Yemen Company Has the Following Information Available If Variable Costs Increase to $65 Per Unit and Fixed

Multiple Choice

Yemen Company has the following information available:
$\begin{array} { l } \text {Selling price per unit }&\$100\\ \text {Variable cost per unit }&\$45\\ \text { Fixed costs per year}&\$420,000\\ \text {Expected sales per year (units) }&20,000\\\end{array}$

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

A) 11,273
B) 12,000
C) 20,000
D) 17,714