Vaughn Manufacturing has two divisions; Sporting Goods and Sports Gear. The sales mix is 80% for Sporting Goods and 20% for Sports Gear, as determind by total sales dollars. Vaughn incurs $8500000 in fixed costs. The contribution margin ratio for Sporting Goods is 30%, while for Sports Gear it is 50%. The break-even point in dollars is

$1785000.

$18478261.

$21250000.

$25000000.