Next year, Coronia Paint Company expects to sell 9,000 gallons of paint. Coronia is budgeting the following operating results for next year:

Sales.............................................. KD270,000

Variable expenses.......................... 108,000

Contribution margin...................... 162,000

Fixed expenses.............................. 90,000

Net operating income .................... KD72,000

What is Coronia's break-even point next year in unit sales?

Select one:

a. 5,000 units

b. 108,000 units

c. 150,000 units

d. 10,000 units