Parker Company
Below Is an Income Statement for Parker Company $\$ 400,000$

Parker Company
Below is an income statement for Parker Company:
Sales                                                                         $\$ 400,000$
Variable costs                                                          $\underline{(125,000) }$
Contribution margin                                                  $275,000
Fixed costs                                                            $\underline{(200,000) }$
Profit before taxes                                                  $\underline{\$75,000}$

Refer to Parker Company.Based on the cost and revenue structure on the income statement,what was Parker's break-even point in dollars?

A) $200,000
B) $325,000
C) $300,000
D) $290,909