Given the following contribution income statement, how many units must this company sell in order to cover its fixed costs (i.e. break even)? Total Unit Sales Revenue ( 1,000 units) $100,000 $100 Variable Expenses 60,000 60 Contribution Margin $ 40,000 $ 40 Fixed Expenses 36,000 Operating Income $ 4,000 0 0 a. 900 O b. 40 O c. 100 Od. 600 e. 360