Given the Following Information, the Break-Even Point in Sales Dollars

Multiple Choice

Given the following information, the break-even point in sales dollars is:
Unit sales price $100
Variable production costs per unit $65
Fixed production costs $18 000
Selling and Administrative costs $3 000 + 5% of sales

A) $25 714
B) $21 000
C) $51 429
D) $60 000