Assume the following (1) variable expense = $312,000, (2) unit sales = 10,000, (3) the contribution margin ratio = 25%, and (4) net operating income = $10,000. Given these four assumptions, which of the following is true?

a) the total fixed expenses = 78,000

b) the break even point in sales dollars is = 376,000

c) the contribution margin - 234,000

d) the total sales = 390,000