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.

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I undestand how to get the answers for A and D, but how do you find the answer for B and D?

Thanks