The Following Is Last Month's Contribution Format Income Statement What Is the Company's Break-Even in Sales Dollars?
A)$1,800,000

The following is last month's contribution format income statement: $$\begin{array} { | l | c | } \hline \text { Sales } ( 20,000 \text { units } ) & \$ 1,800,000 \\\hline \text { Less variable expenses } & 1,200,000 \\\hline \text { Contribution margin } & 600,000 \\\hline \text { Less fixed expenses } & 400,000 \\\hline \text { Net income } & \$ 200,000 \\\hline\end{array}$$ What is the company's break-even in sales dollars?

A) $1,800,000.
B) $1,200,000.
C) $1,600,000.
D) $0.