Valdez Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range.

Sales (6,000 units)	$	240,000
Variable expenses		180,000
Contribution margin		60,000
Fixed expenses		54,000
Net operating income	$	6,000

The break-even point in unit sales is closest to:

Multiple Choice

5,850 units

4,500 units

0 units

5,400 units