The following is last month's contribution format income statement: Sales (10,000 units) $1,200,000 Less variable expenses 800,000 Contribution margin 400,000 Less fixed expenses 240,000 Net income $160,000 3. What is the company's break-even sales in units? A. O units. B. 6,000 units. C. 8,000 units. D. 12,000 units