Variable; fixed Question 22 A company's breakeven point is 45,000 units. Their unit contribution margin is $9. How many units must be sold to reach a targe" operating income of $44,100? 40,100 O 396,900 O4,900 O 49.900 Question 23 is the "cushion," or drop in sales, a company can absorb without incurring a loss MacBook Air