please show all calcuations clearly, thank you!!

9. What is the accounting break-even level of revenues for a firm with $6 million in sales, variable costs of $3.9 million, fixed costs of $1.2 million, and depreciation of $1 million? A) $3,428,571 B) $6,100,000 C). $6,285,700 D) $6,557,377