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

a.

The break-even point is 24,000 units.

b.

The contribution margin ratio is 40%.

c.

The variable expenses are 60% of sales.

d.

The variable expense per unit is $9.