Ballaird sells 2,400 units resulting in $75,000 of sales revenue, $30,000 of variable costs, and $45,000 of fixed costs. The contribution margin percentage is 60% 30% 50% 53% Sparkle Jewelry sells 600 units resulting in $80,000 of sales revenue, $40,000 of variable costs, and $26,000 of fixed costs. Breakeven point in units is (Round to the nearest whole unit.) 280 520 420 390