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The Cumberland Company provides the following information: Sales (250,000 units) $625,000 Manufacturing costs: Variable 212,500 Fixed 37,500 Selling and administrative costs: Variable 100,000 Fixed 25,000

The Cumberland Company provides the following information:

Sales (250,000 units) $625,000
Manufacturing costs:
Variable 212,500
Fixed 37,500
Selling and administrative costs:
Variable 100,000
Fixed 25,000

What is the break-even point in sales dollars for Cumberland?

a.$125,000

b.$37,500

c.$300,000

d.$100,000

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