The CBA (sometimes called BCA) is when a company SUMS up the benefits of a business related action and then the costs associated with that action are subtracted.
Answer:
Break even sales will be $2700
So option (b) will be correct option
Explanation:
We have given fixed cost = $1400
Sells per unit = $27 each
And variable cost per unit = $13 each
So contribution margin ratio 
We know that break even sales is given by
Break even sales 
So option (b) will be correct answer
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They would receive a 2 point moving violation.
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