Ploeger Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range.

Sales (4,000 units)	$ 240,000
Variable expenses	156,000
Contribution margin	84,000
Fixed expenses	81,900
Net operating income	$ 2,100

The break-even point in dollar sales is closest to:

Multiple Choice

A. $234,000

B. $237,900

C. $156,000

D. $0