A company's contribution income statement as fullows: TREAT EACH PART INDEPENDENTLY Questions for Reginad Company Sales (20,000 units @ 60 per unit) $1,200,000 Less: Variable cost 20,000@ $45 900,000 Contribution margin 300,000 Less fixed cost 240,000 Net income 60.000 The company's new breakeven point in dollars will be? 0 $380,000 None of the above O $360,000 0 $400,000 0 $420,000