The following information was extracted from the accounting records of MVP Corporation: Selling price per unit $60 Variable cost per unit $20 Total fixed costs $480,000 Required: A. What is MVP's break-even point in units? units B. How many units must be sold to earn operating income of $80,000? units C. What is MVP's break-even point in units if the selling price increases by 20% and the variable costs decrease by 20%? Round your answer to nearest units. units D. Using the information in part C, what sales level in dollars is needed to earn an operating income of $80,000? $