Bear Publishing sells a nature guide. The following information was reported for a typical month: Sales Variable expenses Contribution margin Fixed expenses Net operating income Total $ 17,600 9,680 7,920 7,560 $ 360 Per Unit $ 24.00 What is Bear's current break-even point in unit and dollars? (Round your intermediate calculations to 2 decimal places.) A 500 units and $12,000 B 700 units and $16,800 C 600 units and $14,400 D 500 units and $8,000