The break-even point in units is 1,400 for Lemus Company. Contribution margin per unit was $51.50 per unit with fixed costs equal to $28,000.00. If Lemus Company desires a net income after tax of $45,000 (assume a tax rate of 35 percent), sales in units would have to total None of the answers are correct. 5,150 5,750 4,250 2,000 The break-even point in units is 1,400 for Lemus Company. Contribution margin per unit was $51.50 per unit with fixed costs equal to $28,000.00. If Lemus Company desires a net income after tax of $45,000 (assume a tax rate of 35 percent), sales in units would have to total None of the answers are correct. 5,150 5,750 4,250 2,000