The sales and cost data for two companies in the transportation industry are as follows:

	X Company						Y Company
	Amount				Percent		Amount				Percent
Sales	$	120,000			100		$	120,000			100
Variable costs		72,000			60			36,000			30
Contribution margin		48,000			40			84,000			70
Fixed costs		36,000						72,000
Operating income (B)	$	12,000					$	12,000

The annual breakeven point in sales dollars for X Company is:

Multiple Choice

$110,769.

$102,857.

$91,657.

$63,000.

$90,000.