Moruzzi Corporation is a single-product company that expects the following operating results for next year:

	Sales..........................................................	$320,000
	Contribution margin per unit....................	$0.20
	Contribution margin ratio.........................	25%
	Degree of operating leverage....................	8

How many units would Moruzzi have to sell next year to break-even? (Please show steps to solve)

A) 50,000

B) 200,000

C) 280,000

D) 350,000