Zirconia Fantasy sells only necklaces. $11,000$ units were sold resulting in $$270,000$ of sales revenue, $$80,000$ of variable costs, and $$40,000$ of fixed costs. The breakeven

point in total sales dollars is$.$

a$.$ $$40,000$

b$.$ $$56,843$

c$.$ $$72,000$

d$.$ $$120,000$