For a firm that would break even at $200 000 sales and earn a profit of $30 000 at sales of $250 000, which of the following statements is always true?

A.

Profit at sales of $300 000 would be $80 000.

B.

The selling price is $2 per unit.

C.

Fixed costs are $80 000.

D.

The contribution margin is 60 per cent of sales.