Plat Company operated at normal capacity during the current year producing 50,000 units of its single product. Sales totaled 40,000 units at an average price of $20 per unit. Variable manufacturing costs were $8 per unit and variable marketing costs were $4 per unit sold. Fixed costs amounted to $188,000 for manufacturing and $64,000 for marketing. There was no year-end work in process inventory. Ignore taxes.

What is Plats break-even point in sales dollars for the current year?

Select one:

a.

$420,000

b.

$630,000

c.

$252,000

d.

$470,000