Hill Corporation's Contribution Margin Income Statement for March Is as Follows

Hill Corporation's contribution margin income statement for March is as follows:
$$\begin{array} { | l | r | } \hline \text { Sales (3,500 units) } & \$ 210,000 \\\hline \text { Variable expenses } & 115,500 \\\hline \text { Contribution margin } & \$ 94,500 \\\hline \text { Fixed expenses } & 59,400 \\\hline \text { Operating income } & \$ 35,100 \\\hline\end{array}$$ Which of the following statements is not correct?

A) The contribution margin ratio for March was 45%.
B) The margin of safety for March was $78,000.
C) The breakeven point for March was 2,200 units.
D) Each unit sold during March increased operating income $60.