Question: If fixed costs are $561,000 and the unit contribution margin is $8.00, what is the break-even point in sales units if variable costs are decreased

If fixed costs are $561,000 and the unit contribution margin is $8.00, what is the break-even point in sales units if variable costs are decreased by $0.50 a unit? a. 66,000 b. 70,125 c. 74,800 d. 60,000
please show calculations so i can understand.

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