4. The company's Accounting Department has determined the break-even point to be 14,000 units per month, computed as follows: Fixed cost per month $420,000 : 14,000 units Unit contribution margin $30 per unit On receiving this figure, the president commented, "There's something peculiar here. The comptroller says that the break-even point is 14,000 units per month. Yet we sold only 13,000 units in May, and the income statement we received showed a $2,000 profit. Which figure do we believe?" Prepare a brief explanation of what happened on the May income statement