The Following Diagram Is a Cost-Volume-Profit Graph for a Manufacturing $\Sigma$

The following diagram is a cost-volume-profit graph for a manufacturing company:
What is the formula to determine the Y-axis value ($) at point D on the graph?

A) Fixed costs + (Variable costs per unit * Number of units)
B) $\Sigma$ XY - b $\Sigma$ X
C) Fixed costs/Unit contribution margin
D) Fixed costs/Contribution margin ratio