Beasley Company currently sells its products for​ $30 per unit. Management is contemplating a​ 10% increase in the selling price for the next year. Variable costs are currently​ 40% of sales revenue and are not expected to change in dollar amount on a per unit basis next year​ (the company will pay the same amount for variable costs next​ year). Fixed expenses are​ $68,250 per year. What is the breakeven point in units at the anticipated selling price per unit next​ year?

a. 2,170 units
b. 3,100 units
c. 5,425 units
d.1,447units