Carter Co. sells two products: Arks and Bins. Last year, Carter sold 14,000 units of Arts and 56,000 units of Bins. Related data are as follows: Unit Selling Unit Variable Unit Contribution Product Price Cost Margin Arks $120 $80 $40 Bins 80 60 20 Assuming that last year's fixed costs totaled 5960,000, Carter Co.'s break-even point in units was Oa. 12,000 units Ob. 28,000 units Oc. 35,000 units Od. 40,000 units