The Cumberland Company Provides the Following Information What Is the Break-Even Point in Sales Dollars for Cumberland

The Cumberland Company provides the following information: $\begin{array} { l } \text {Sales (250,000 units) }&\$625,000\\ \text {Manufacturing costs: }&\\ \text {Variable }&212,500\\ \text { Fixed}&37,500\\ \text {Selling and administrative costs: }&\\ \text {Variable }&100,000\\ \text { Fixed}&25,000\\\end{array}$

What is the break-even point in sales dollars for Cumberland?

A) $125,000
B) $100,000
C) $37,500
D) $300,000