Chesser Industries Manufactures Telescopes That Sell for $200 Each

Chesser Industries manufactures telescopes that sell for $200 each. Variable costs are $140 per unit and fixed costs are $360,000. What is Chesser's break-even point in sales dollars?

A) $ 1,800
B) $ 6,000
C) $120,000
D) $360,000
E) $514,286