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Sales total $200,000 when flexible (variable) costs total $150,000 and capacity-related (fixed) costs total $30,000. The break-even point in sales...

Sales total $200,000 when flexible (variable) costs total $150,000 and capacity-related (fixed) costs total $30,000.  The break-even point in sales dollars is ____.
$200,000, $120,000, $40,000, or $30,000
please advise answer & why - thanks!

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