Given the following contribution income statement, how much contribution margin must this company have in order to earn $60,000 profit? Total Unit Sales Revenue ( 1,000 units) $100,000 $100 Variable Expenses 60,000 60 Contribution Margin $ 40,000 $40 Fixed Expenses 36,000 Operating Income $ 4,000 O a. $96,000 O b. $4,000 O c. $66,000 d. $100,000 O e. $60,000