if fixed costs are 490 000 the unit selling price is 35 and the unit variable costs 408558

If fixed costs are $490,000, the unit selling price is $35, and the unit variable costs are $20, what is the break even sales (units) if fixed costs are reduced by $40,000?

a. 32,667 units
b. 14,000 units
c. 24,500 units
d. 30,000 units
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