The following is last month's contribution margin format income statement for Buns & Co: Sales (5,000 units) $ 100,000 (Variable Costs) (60,000) Contribution Margin 40,000 (Fixed Costs) (15,000) Net Income $ 25,000 Which statement is false? To earn $81,000 Buns will need to sell 12,000 units If sales were to increase 20% next year net income would increase 22% O Buns' margin of safety in units is 3,125 units O none of theses choices is false O Buns CM% is 40%