Answer:
Contribution margin per unit = Selling price * ( 1 - Variable cost ratio ) = 30 * ( 1 - 30% )=21
Break-even point in units = Fixed expenses / Contribution margin per unit = 35000 / 21=1667 units
Sales dollars level required to break-even = Break-even point in units * Selling price per unit = 1667 * 30
=$50010