Given the following data: Selling price per unit Variable production cost per unit Fixed production cost Sales commission per unit Fixed selling expenses The break-even point in dollars is: (Round your intermediate calculations to 2 decimal places.) A) $30,000 B $28,000 C) $32,000 D $36,000 $ 4.00 $ 1.70 $ 6,000 $ 1.30 $ 3,000