Northern Pacific Fixtures Corporation sells a single product for $28 per unit.If variable expenses are 65% of sales and fixed expenses total $9,800, the break-even point is:

A) $15,077
B) $18,200
C) $9,800
D) $28,000

Break-Even Point

The point at which total costs and total revenues are equal, meaning there is no profit or loss.

Variable Expenses

Expenses that change in proportion to the level of activity or volume, such as raw material costs or utility expenses.

Selling Price

The amount for which a product is sold to the customer, generally set above the cost to include a profit margin.