Drake Company”s income statement for the most recent year appears below:

Sales (26,000 units)

$650,000

Less: Variable expenses

442,000

Contribution margin

208,000

Less: Fixed expenses

234,000

Net operating loss

$ (26,000)

The break-even point in sales dollars is:

A) $731,250

B) $676,000

C) $675,000

D) $720,000