12) $2.50; (b) = $2.0 A product has a contribution margin of $5 per unit and a selling price of $25 per unit. Fixed costs are $20,000. Assuming new technology increases the unit contribution margin by 50 percent but increases total fixed costs by $13,750, what is the new breakeven point in units? (Do not round intermediate calculations.) A) 4,000 units B) 2,750 units C) 2,500 units D) 4,500 units