Lightening in a Bottle Corporation sells a single product for $40 per unit. Last year, the company's sales revenue was $3,800,000 and its net operating income was $1,950,000. If fixed expenses totaled $900,000 for the year, the break-even point in uniwas:

	95,000 units
		90,000 units
		120,000 units
		30,000 units