If a firm has a break-even point of 20,000 units and the contribution margin on the firm's single product is $3.00 per unit and fixed costs are $60,000, what will the firm's net income be at sales of 30,000 units?

When actual sales are greater than forecasted sales
a) inventory will decline
b) production schedules might have to be revised upward
c)accounts receivable will rise
d) all of the above