A manufacturer makes one product only. The information below is given. selling price per unit $14$ variable costs per unit $8$ fixed costs per annum $96\,000$ Plans are in place to lower the selling price by $3$ per unit and to cut variable costs by $1$ per unit. Fixed costs will not change. What will the new break-even point be?
- A$9600$ units
- B$12\,000$ units
- C$24\,000$ units
- D$48\,000$ units