Assume the following:

sales = $200,000

unit sales = 10,000

the contribution margin ratio = 31%

net operating income = $10,000

Given these four assumptions, which of the following is true?

a. The total fixed expenses = $52,000

b. The total variable expenses = $62,000

c. The total contribution margin = $138,000

d. The break-even point is 8,684 units