The Mad Hatter is located in Charleston, South Carolina and manufacturers a single line of hats. For the year just ended, the company manufactured and sold 20,000 hats, resulting in the following: Sales Revenue... $600,000 Variable Costs... $360,000 Fixed Costs ... $144,000 What is The Mad Hatter's breakeven point? 30,000 hats 12,000 hats 21,875 hats 18,000 hats 15,790 hats