Insufficient data for break-even calculation Steps:

• Identify contribution margin ratio as budgeted contribution divided by budgeted revenue: 500,000 / 700,000 = 5/7.
• Recognize that break-even sales revenue = total fixed costs / contribution margin ratio.
• Note fixed non-production costs = 300,000, but fixed production costs are not given.
• Total fixed costs cannot be determined, so break-even sales revenue cannot be calculated. Why D is correct:
• Not applicable; data insufficient per standard break-even formula requiring all fixed costs. Why the others are wrong:
• A, B, C: All invalid due to missing total fixed costs; no option can be verified. Final answer: Not enough information.