A recent income statement of Camilia Corporation reported the following data: Sales revenue $7,416,000 Variable costs 5,616,000 Fixed costs 2,270,000 If these data are based on the sale of 18,000 units, the break-even point would be: 43,533 units. 22,700 units. 17,700 units. None of the answers is correct. 21,828 units.