Symbiosis Company Had the Following Information Suppose Symbiosis Could Reduce Setup Costs by $500 Per Setup

Symbiosis Company had the following information: $\begin{array}{lrr}\text { Activity Driver } & \text { Unit Variable Cost } & \text { Level of Activity Drive } \\\text { Units sold } & \$ 20&-- \\\text { Setups } & 1,000 &80\\\text { Engineering hours } & 60&2,000\\\\\text { Other data: }\\\text { Total fixed costs (traditional) } & \$ 800,000 \\\text { Total fixed costs }(A B C) & \$ 400,000 \\\text { Unit selling price } & \$40\end{array}$
Suppose Symbiosis could reduce setup costs by $500 per setup and could reduce the number of engineering hours needed to 1,216.66 hours. How many units must be sold to break even in this case?

A) 30,000 units
B) 25,050 units
C) 11,250 units
D) 25,650 units