At the break even point, total revenue (sales) is

	a.	equal to total fixed costs
	b.	equal to total variable costs
	c.	equal to total costs
	d.	equal to contribution margin

The income statements of Tahany Company for June and July of last year are as follows:
	June	July
Sales	610	650
Cost of goods sold	420	460
Gross margin	190	190
Selling and administrative expenses	185	195
Income before tax	5	-5

Using High Low method the variable selling and administrative expenses per unit is

	a.	1.00
	b.	.25
	c.	1.25
	d.	0