Embleton Company estimates that variable costs will be 60% of sales, and fixed costs will total $800,000. The selling price of the product is $4. Select the correct CVP graph, assuming maximum sales of $3.2 million.

$3.200 Fixed Cost Line 2,100 Sales Line 2.400 DOLLARS 10001 Break-even Point 2.000 1.600 1,200 80 0 Total Cost Line 40 0 104 200 304 400 500 600 700 800 Number of Units (in thousands) $3,200 Sales Line 2.800 Fixed Cost Line 2.400 DOLLARS 10091 Break-even Point 2.000 1,600 1.200 80 0 Total Cost Line 40 0 104 200 304 400 500 600 700 800 Number of Units (in thousands) $3,200 Total Cost Line 2.800 Sales Line 2.400 DOLLARS 10091 Break-even Point 2.000 1.600 1.200 8010 Fixed Cost Line 40 0 106 200 300 400 500 600 700 800 Number of Units (in thousands) $3.200 Sales Line 2.800 Total Cost Line 2.400 Break-even Point LLARS 1090) 2.000 1.600 1.200