Carolfi Corporation has two divisions: Division A and Division B. Data from the most recent month appear below: 
The break-even in sales dollars for Division A is closest to:
Definitions:
Theory X View
A management assumption that employees are inherently lazy and will avoid work if they can, believing that they must be closely supervised and coerced to achieve productivity.
Contingency Approach
A management theory that suggests the best way to manage an organization depends on the specific circumstances and variables present.
Situational Management
Situational management is an adaptive leadership approach that advocates for adjusting management style and strategies based on the specific circumstances and needs of the situation.
McGregor
Douglas McGregor developed the Theory X and Theory Y concept, representing two opposing perceptions of employee motivation and behavior.
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