Currently, Fixed Costs Are $810,000, the Unit Selling Price Is

Multiple Choice

Currently, fixed costs are $810,000, the unit selling price is $60, and the unit variable cost is $48. What would be the break-even sales (in units) , if fixed costs are reduced by $51,000?

A) 15,834 units
B) 67,500 units
C) 62,500 units
D) 63,250 units