Based on the information below, you are required to answer the following two questions: Sales Price 120 Variable manufacturing cost per unit 60 Variable selling cost per unit 20 Fixed manufacturing costs 180,000 Fixed selling costs 60,000 What is the break-even point in units? Select one: O a. 4,000 units O b. 4,500 units O c. 6,000 units O d. 3,000 units How many units must be sold to earn a profit-before-tax of $40,000? Select one: a. 5,500 units O b. 4,667 units O c. 7,000 units O d. 3,667 units