Break-even sales revenue requires fixed costs divided by contribution margin ratio Steps:

• Identify fixed costs as $30,000 (non-production).
• Determine contribution margin: requires variable costs, but "contribution costs $600,000" is ambiguous (could mean variable costs, contribution amount, or fixed production costs).
• Contribution margin ratio cannot be calculated without clarifying if $600,000 is variable or not.
• Not enough information to compute break-even sales revenue.

Why D is correct:

• Cannot confirm; insufficient data to verify any option.

Why the others are wrong:

• A: Too low; no basis without ratio.
• B: Possible if misinterpreting ratio as $30,000 \times 600/700 \approx$25,700 (close but incorrect).
• C: No clear calculation fits.

Not enough information. Final answer: Not enough information.