Format #1 Sales Cost of Goods Sold Gross Profit Selling & Administrative Expenses Income from operations 2,200,000 1,430,000 770,000 730,000 40,000 Format #2 Sales Variable Costs Contribution Margin Fixed Costs: Fixed Manufacturing Costs Fixed Selling & Administrative Exp. Income from Operations 2,200,000 700,000 1,500,000 757,000 703.000 40,000 Assuming 1,000,000 units were sold in each of the statements above, the break-even point in units is: 948,052 units 973,333 units O 1,000,000 units O 663,636 units