At the break-even point, A) contribution margin equals total variable costs. B) contribution margin equals total fixed costs. C) sales equal total fixed costs. D) sales equal total variable costs. 7. Fixed costs are $2, 400,000 and the contribution margin per unit is $150. What is the break-even point? A) $16,000,000 B) 6,000 units C) 16,000 units D) $6,000,000 8. Cunningham, Inc. sells MP3 players for $60 each. Variable costs are $40 per unit, and fixed costs total $90,000. How many MP3 players must Cunningham sell to earn net income of $210,000? A) 5, 250. B) 3, 750. C) 4, 500. D) 15,000