Bella Corporation has the following data:

Variable costs are 60% of the unit selling price.

The contribution margin ratio is 40%.

The unit contribution margin is $500.

The fixed costs are $500,000.

Which of the following does not express the break-even point (X)?

a. $500,000 + .60X = X

b. $500,000 + .40X = X

c. $500,000 $500 = X

d. $500,000 .40 = X