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Alpha Company's projected sales for the coming year is $21,000,000. It has total variable cost of $10,500,000. Annual fixed operating costs amount to $11,000,000. Alpha's

Alpha Company's projected sales for the coming year is $21,000,000. It has total variable cost of $10,500,000. Annual fixed operating costs amount to $11,000,000. Alpha's break-even point in sales dollars is:

a.$26,900,000.

b.$23,000,000.

c.$22,000,000.

d.$29,360,000.

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