Walsh Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (9,000 units) $ 180,000 Variable expenses 117,000 Contribution margin 63,000 Fixed expenses 56,700 Net operating income $ 6,300 The break-even point in dollar sales is closest to: Select one: O a. $173,700 O b. $117,000 Oc. $0 d. $162,000