Peak Company sells three different products that are similar, but are differentiated by various product features. Budgeted sales by product and in total for the coming year are shown below:

The break-even point in sales dollars for Peak Company is:

a 250,000

b 225,000

c 449,231

d 500,000

Percentage of total sales Sales Less: Variable costs Contribution margin Less: Fixed expenses Net operating income Standard 48% $120,000 36,000 $84,000 Product Deluxe 20% $50,000 40,000 $10,000 Premium 32% $80,000 44,000 $36,000 Total 100% $250,000 120,000 $130,000 $117,000 $ 13,000