Urban Incorporated Had the Following Information - What Is the Break-Even Point in Units Using ABC

Urban Incorporated had the following information: $\begin{array}{lcc} \underline{\text { Activity Driver}}& \underline{\text { Unit Variable Cost }}&\underline{\text { Level of Activity Driver}}\\\text { Units sold } & \$ 20 & -- \\\text { Setups } & 1,200 & 60 \\\text { Engineering hours } & 52&1,500 \\\end{array}$

$\begin{array}{lc}\text { Other data: } & &\\\text { Total fixed costs (traditional) } & \$ 600,000 \\\text { Total fixed costs (ABC) } & \$ 300,000 \\\text { Unit selling price } & \$ 60\end{array}$
- What is the break-even point in units using ABC?

A) 5,625 units
B) 7,500 units
C) 11,250 units
D) 16,875 units