1. Dion Company manufactures and sells a single product. Price and cost data are as follows:

   Selling price per unit $60

   Variable cost per unit $20

   Variable Costs $200,000

   Fixed Costs $1,000,000

   Calculate sales revenues at the break-even point

   		a. $999,960
   		b. $1,200,000
   		c. $1,500,000
   		d. $3,000,000