What Is the Breakeven Point, in Dollars, for Zippy Dippy

Multiple Choice

What is the breakeven point, in dollars, for Zippy Dippy Swimwear, maker of bathing suits and accessories? It has the following costs: $\begin{array}{ll}\text { Raw materials: } & \$ 25 \text { per bathing suit } \\& \$ 8 \text { per towel } \\& \$ 16 \text { per beach umbrella } \\& \$ 37 \text { per swimsuit cover-up }\\\text { Labor costs: } & \$ 18 \text { average per suit } \\& \$ 10 \text { per umbrella } \\& \$ 3 \text { per towel } \\& \$ 20 \text { per cover-up }\\\text { Commissions: } & \$ 12 \text { per item } \\\text { Utilities: } & \$ 150,000 \\\text { Rent: } & \$ 196,000 \\\text { Taxes: } & \$ 230,000 \\\text { Salaries: } & \$ 550,000\end{array}$ The price of each suit is $85. The price of each towel is $25.
The price of each umbrella is $40.
The price of each cover-up is $81.

A) $3,172,023
B) $4,947,196
C) $7,887,259
D) $6,425,583