The following is Aykroyd Corporation's contribution format income statement for last month: Sales $4,000,000 Less variable expenses 2.800.000 Contribution margin 1,200,000 720,000 Less fixed expenses Net income $480,000 The company has no beginning or ending inventories. A total of 80,000 units were produced and sold last month. (Note that this is the same data provided for the previous question.) What is the company's break-even in units? O units 48,000 units 72,000 units 80,000 units