The following is Pacific Limited's contribution format income statement for January 2022 Sales Variable expenses Contribution margin Fixed expenses Net operating income $1,400,000 700.000 700,000 400,000 $ 300.000 The company has no beginning or ending inventories and produced and sold 25,000 units during the month. Required (show your calculation): a. The company's top management team is currently investigating how many units they need to sell to reach the break-even point. Also, they want to know how much revenue they need to generate to reach the break-even point. What do you think?