Assume the following information:

Amount Per Unit

Sales $ $300,000$ $ $40$

Variable expenses $112,50015$

Contribution margin $187,500$ $ $25$

Fixed expenses $48,000$

Net operating income $ $139,500$

The unit sales to break$-$even is:

Multiple Choice

$1,920$ units.

$1,500$ units.

$3,200$ units.

$4,200$ units.