5) ABC Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. $ Sales (1,000 units) Variable expenses Contribution margin Fixed expenses Net operating income 50,000 32,500 17.500 12.250 5.250 The break-even point in unit sales is closest to: A) O units B) 895 units C) 700 units D) 650 units