USE THE FOLLOWING INFORMATIOAN TO ANSWER THE NEXT QUESTION The following data pertain to Epsom Corporation's operations:

Unit sales	12,000 units
Selling price	$25 per unit
Contribution margin ratio	40%
Margin of safety	$90,000

The break-even level in sales dollars is:

		$210,000
		$120,000
		$180,000
		$84,000