solve please with explanation

Question 1 North Company sells a single product. The product has a selling price of $30 per unit and variable expenses are 70% of sales. If the company's fixed expenses total $60,000 per year, then what will be its break-even point for sales? A. $60,000. B. $185,714. C. $42,000. D. $200,000. E. None of the above