. 

11. If a firm sells 40,000 units and the contribution margin on the firm's single product is $4.00 per unit and fixed costs are $60,000, what will the firm's operating profit be at this level of sales volume? A. $100,000 B. $30,000 C. $15,000 D. $145,000 12. If a firm sells 40,000 units and the contribution margin on the firm's single product is $4.00 per and fixed costs are $60,000, what is the firm's breakeven point in units? A. 100,000 units B. 15,000 units C. 60,000 units D. 40,000 units