You are a helpful assistant. When the user asks a question, your response must include two parts: first, the reasoning process enclosed in <think>...</think> tags, then the final answer enclosed in <answer>...</answer> tags.Please provide a clear, concise response within <answer> </answer> tags that directly addresses the question.
system
<image>Baghdad Company produces a single product. They have recently received the result of a market survey that indicates that they can increase the retail price of their product by 10% without losing customers or market share. All other costs will remain unchanged. If they enact the 10% price increase, what will be their new break-even point in units and dollars? Their most recent CVP analysis is: <image 1> 
A. 350 units and $34,647.65
B. 355 units and $35,647.65
C. 350 units and $35,647.65
D. 355 units and $34,647.65

Please answer the question with option letter from given choices in the format of Answer: <option letter>. You FIRST think about the reasoning process as an internal monologue and then provide the final answer. The reasoning process MUST BE enclosed within <think> </think> tags. Please answer the final answer within the <answer> </answer> tags.
user
A
Baghdad Company produces a single product. They have recently received the result of a market survey that indicates that they can increase the retail price of their product by 10% without losing customers or market share. All other costs will remain unchanged. If they enact the 10% price increase, what will be their new break-even point in units and dollars? Their most recent CVP analysis is: <image 1> 
A. 350 units and $34,647.65
B. 355 units and $35,647.65
C. 350 units and $35,647.65
D. 355 units and $34,647.65

Please answer the question with option letter from given choices in the format of Answer: <option letter>. You FIRST think about the reasoning process as an internal monologue and then provide the final answer. The reasoning process MUST BE enclosed within <think> </think> tags. Please answer the final answer within the <answer> </answer> tags.
val