The break-even point cannot be determined by a. reading the prior year's financial statements. b. computing it using contribution margin. c. computing it from a mathematical equation. d. deriving it from a CVP graph. Cunningham, Inc. sells bikes for $60 each. Variable costs are $40 per unit, and fixed costs total $90 000. How many bikes must Cunningham sell to earn net income of $210 000? a. 3750 b. 15000 c. 4500 d. 5250 e. None