help with this one?

Use the following information to answer the next several questions: During the year, Plant Company sold 250,000 units of product. The operating data are as follows: Net Sales $5,000,000 variable costs: Manufacturing $2, 600,000 Marketing 400,000 Fixed Costs: Manufacturing $1, 400,000 Marketing 300,000 Administrative 100,000 What is the break-even point in dollars: $4,000,000 $4, 500,000 $3, 500,000 $3,000,000 Use the information provided in Question #13 to answer the following: What is net income as a percentage of sales? 4% 5% 6% 11%