Bear Publishing sells a nature guide. The following information was reported for a typical month: Total Per Unit Sales $ 17,600 $ 16.00 9,680 Variable expenses Contribution margin Fixed expenses 7,920 3,600 Net operating income $ 4,320 What is Bear's current break-even point in unit and dollars? A) 1,100 units and $17,600 B) 1,100 units and $8,000 C) 8,000 units and $500 D) 500 units and $8,000 Derst Inc. sells a particular textbook for $140. Variable expenses are $25 per book. At the current volume of 6,000 books sold per year the company is just breaking even. Given these data, the annual fixed expenses associated with the textbook total: A) $400,000 B) $690,000 C) $840,000 D) $150,000