The Following Information Pertains to Tiller Co $$\begin{array} { l r } \text { Sales } & \$ 800,000 \\\text { Variable Costs } & 160,000 \\\text { Fixed Costs } & 40,000\end{array}$$

Multiple Choice

The following information pertains to Tiller Co.:
$$\begin{array} { l r } \text { Sales } & \$ 800,000 \\\text { Variable Costs } & 160,000 \\\text { Fixed Costs } & 40,000\end{array}$$
What is Tiller's break-even point in sales dollars? (CPA adapted)

A) $200,000
B) $160,000
C) $50,000
D) $40,000