Maricopa Corporation is beginning its budgeting process for its next year of operations. The company anticipates selling 100,000 units next year and the companys accountant has prepared the following budgeted information:
Sales				$750,000
	Less: Variable COGS			$382,500
	Less: Fixed COGS			$150,000
Gross Margin				$217,500
	Less: Variable SG&A			$67,500
	Less: Fixed SG&A			$30,000
Net Income				$120,000
What is Maricopas break-even point in dollars for next year? (round to the nearest dollar)
$300,000.00
$450,000.00
$180,000.00
$150,000.00