Assume the following (1) variable expenses = $286,000, (2) unit sales = 10,000, (3) the contribution margin ratio = 35%, and (4) net operating income = $10,000. Given these four assumptions, which of the following is true?

a. the total sales =440,000

b. the variable expense ratio is 186%

c. the total contribution margin = 185,900

d. the total fixed expenses = 100,100