At break-even point,

a) The difference between contribution margin and fixed costs is zero.

b) The difference between Sales and fixed costs is zero.

c) The difference between Sales and variable costs is zero.

d) The difference between Contribution margin and variable costs is zero.

Pinter Inc. sells one product at a price of $70 per unit. Variable expenses are 30% of sales. Fixed expenses are $42,000. The sales dollars level required to break even are:

$858

$42,000

$60,000

$18,000