13. A recent income statement of Yang Corporation reported the following data: Sales revenue Variable costs Fixed costs $2,500,000 1,500,000 800,000 If the above data are based on the sale of 5,000 units, the break-even sales would be: A. $2,000,000 B. $2,206,000. C. $2.500.000. D. $10,000,000. E. None of the other answers is correct. 12. At a volume of 20,000 units, Dries reported sales revenues of $1,000,000, variable costs of $300,000, and fixed costs of $260,000. The company's break-even point in units is: A 7.027 (rounded). B. 8.667 (rounded) C 9.286 (rounded) D. 2429 (rounded) E. None of the other answers is correct