A recent income statement of Safety Corporation reported the following data:

Sales revenue	$	10,318,000
Variable costs		5,918,000
Fixed costs		2,880,000

If these data are based on the sale of 22,000 units, the break-even point would be:

Multiple Choice

• 9,400 units.

• 13,528 units.

• 14,400 units.

• 35,233 units.

• None of the answers is correct.