Paney Company makes calendars. Information on cost per unit is as follows: Direct materials $1.00 Direct labor 1.20 Variable overhead 1.80 Variable marketing expense 1.00 Fixed marketing expense totaled $13,000 and fixed administrative expense totaled $32,000. The price per calendar is $10. What is the break-even point in sales dollars? O $28,000 $56,000 $70,000 O $80,000 $90.000