Sales (25,000 units) $125,000 Variable Costs 84.000 Contribution Margin 41,000 Fixed Manufacturing Costs 20,000 Operating Income 21,000 Interest 15,000 Earnings Before Taxes 6,000 Taxes (at 31%) 1,800 Net Income 4.200 The firm's break-even point is: Your answer must be reported as a whole number