Mack Jacoby Sells Building Supplies

Mack Jacoby sells building supplies. His annual sales equal $450,000. His total fixed costs annually equal $75,000. The cost of goods sold annually is $335,000. Mark's break-even point in terms of total sales is approximately:

A) $198,000
B) $218,600
C) $224,000
D) $293,000
E) $315,200