Bolognese Company's Contribution Margin Income Statement for January Is as Follows

Bolognese Company's contribution margin income statement for January is as follows:
$$\begin{array} { | l | r | } \hline \text { Sales } ( 7,770 \text { units) } & \$ 388,500 \\\hline \text { Variable expenses } & 233,100 \\\hline \text { Contribution margin } & \$ 155,400 \\\hline \text { Fixed expenses } & 65,000 \\\hline \text { Operating income } & \$ 90,400 \\\hline\end{array}$$ Which of the following statements is not correct?

A) The breakeven point in units was 3,250 for the month of January.
B) The margin of safety was $226,000 for the month of January.
C) The contribution margin ratio was 40% for the month of January.
D) A 10% increase in sales would have resulted in a 10% increase in operating income during January.