SkyBucks Bagels Sells Boxes of Bagels Each with a Variable

SkyBucks Bagels sells boxes of bagels each with a variable cost of 45% of sales.Its fixed costs are $36,000 per year.Each box has a contribution margin of $8.How much sales revenue does SkyBucks need to break-even per year if bagels are its only product?

A) $65,455
B) $80,000
C) $4,500
D) $19,800