If fixed costs are $$267,000,$ the unit selling price is $$115,$ and the unit variable costs are $$70,$ the break$-$even sales in units $($rounded to the nearest whole unit$)$ is

a$.1,443$ units

b$.2,322$ units

c$.5,933$ units

d$.3,814$ unitsIf fixed costs are $$267,000,$ the unit selling price is $$115,$ and the unit variable costs are $$70,$ the break$-$even sales in units $($rounded to the nearest whole unit$)$ is

a$.1,443$ units

b$.2,322$ units

c$.5,933$ units

d$.3,814$ units