A recent income statement of Benton Corporation reported the following data: Sales revenue Variable costs Fixed costs $9,600,000 5,680,000 2,600,000 If these data are based on the sale of 28,000 units, the break-even point would be: Multiple Choice 12,939 units (rounded 9,286 units (rounded) 10.400 units frounded) 18,571 units rounded)