Paney Company makes and sells calendars. The information on the cost per unit is as follows:

Direct materials	$1.50
Direct labor	1.20
Variable overhead	0.90
Variable marketing expense	0.40

The fixed marketing expense totaled $13,000, and the fixed administrative expense totaled $35,000. The price per calendar is $10. What is the break-even point in sales dollars?

a. $58,330

b. $80,000

c. $21,670

d. $120,000

e. $28,000