Last year, Twins Company reported $750,000 in sales (25,000 units) and a net operating income of $25,000. At the break-even point, the company's total contribution margin equals $500,000. Based on this information, the company's:

	a.	contribution margin ratio is 40%.
	b.	break-even point is 24,000 units.
	c.	variable expense per unit is $9.
	d.	variable expenses are 60% of sales.