Southampton Electronics Manufactures a Range of Portable Heaters -
the Break-Even Level in Sales Pounds Is:

A)£210,000

Southampton Electronics manufactures a range of portable heaters. Most of the output is exported. $\begin{array}{lrr} \text { Sales. } & \text { 12,000 units } \\ \text { Selling price. } & \text { £25 per unit} \\ \text { Contribution margin ratio. } &40\%\\ \text { Margin of safety percentage. } &30\%\\\end{array}$

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The break-even level in sales pounds is:

A) £210,000
B) £120,000
C) £180,000
D) £ 84,000