A company has total fixed costs of $180000 and a contribution margin ratio of 20%. The total sales necessary to break even are

$225000.

$900000.

$216000.

$720000.

A company sells a product which has a unit sales price of $6, unit variable cost of $2 and total fixed costs of $234000. The number of units the company must sell to break even is

117000 units.

936000 units.

39000 units.

58500 units.