I have a homework problem i am having trouble solving. How do i solve it without the fixed cost? Thanks Kathy

The "Dog Hut" hot dog stand expects the following operating results for next year:

Sales......................................................... $280,000

Net income............................................. $ 21,000

Contribution margin ratio........................ 70%

What is Dog Hut's breakeven point next year in sales dollars?

A)$120,000 B)$181,300 C)$196,000 D)$250,000 E)none of the above