Emerald Printing Company Projected the Following Information for Next Year

Multiple Choice

Emerald Printing Company projected the following information for next year: $\begin{array} { l } \text {Selling price per unit }&\$60.00\\ \text {Contribution margin per unit }&\$45.00\\ \text {Total fixed costs }&\$150,000\\ \text {Tax rate }&30\%\\\end{array}$

What is the break-even point in dollars?

A) $415,000
B) $110,000
C) $200,000
D) $320,000