DesignStar Company produced and sold 60,000 backpacks during 2019 at an average price of $20 per unit. Variable manufacturing costs were $8 per unit, and variable marketing costs were $4 per unit sold. Fixed costs amounted to $180,000 for manufacturing and $72,000 for marketing. There was no year-end work-in-process inventory. DesignStars variable manufacturing costs are expected to increase by 10 percent in the coming year. Compute the firms break-even point in sales dollars for the coming year? (Ignore income taxes).

a. $540,000 b. $630,000 c. $700,000 d. $900,000