Sandler Company sells a single product. The product has a selling price of $40 per unit and variable expenses of $15 per unit. The company's fixed expenses total $30,000 per year. The company's break-even point in terms of total dollar sales is:

Select one:

a.

$100,000.

b.

$80,000.

c.

$60,000.

d.

$48,000