Jamie Quinn, a Sole Proprietor, Has the Following Projected Figures

Multiple Choice

Jamie Quinn, a sole proprietor, has the following projected figures for next year: $\begin{array} { l } \text { Selling price per unit}&\$150.00\\ \text { Contribution margin per unit}&\$45.00\\ \text {Total fixed costs }&\$630,000\\\end{array}$
What is the break-even point in dollars?

A) $426,000
B) $900,000
C) $189,000
D) $2,100,000