Maruca Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range.

Sales (9,000 units)	$ 270,000
Variable expenses	175,500
Contribution margin	94,500
Fixed expenses	86,100
Net operating income	$ 8,400

The break-even point in dollar sales is closest to:

Multiple Choice

$175,500

$261,600

$246,000

$0