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Answer (A) is correct . Sales are expected to be $1,650,000 ($1,500,000 × 1.10), variable costs $756,000 ($675,000 × 1.12), and fixed expenses $395,000 ($350,000 + $45,000). Thus, the contribution margin will be $894,000 ($1,650,000 – $756,000), and the contribution margin percentage is 54.1818%. The breakeven point is therefore $729,027 ($395,000 fixed expenses ÷ .541818).

Answer (B) is incorrect because The contribution margin percentage is computed by dividing the contribution margin (total sales – total variable costs) by total sales, not by dividing the total variable costs by total sales.
Answer (C) is incorrect because This amount does not cover fixed costs.
Answer (D) is incorrect because This amount barely covers fixed costs.