High Fidelity Audio Inc. reported sales of $8,000,000 for the month and incurred variable expenses totaling $5,600,000 and fixed expenses totaling $1,440,000. The company has no beginning or ending inventories. A total of 80,000 units were produced and sold last month. What is the company's break-even in units?

A) 0 units

B) 48,000 units

C) 72,000 units

D) 80,000 units