Basic algebra - Break-even analysis

Expected sales are $800,000; variable expenses are $320,000; fixed expenses are $120,000. Find the break-even point in sales dollars.

Solution:
(Equation Method)

Profits = Sales - (Variable expenses + Fixed expenses)
x = 800,000 - (320,000 + 120,000)
x = 360,000

Sales = Variable expenses + Fixed expenses + Profits
800,000 = 320,000 + 120,000 + 360,000
320,000 / 800,000 = 0.4
y = 0.4y + 120,000 + 0
0.6y = 120,000
y = 120,000 / 0.6 = 200,000

The break-even point is $200,000.

OR

(Contribution Margin Method)

CM Ratio = (Sales - Variable expenses) / Sales
x = (800,000 - 320,000) / 800,000 = 0.6

Break-even point in sales dollars = Fixed expenses / CM Ratio
y = 120,000 / 0.6 = 200,000

The break-even point is $200,000.

Algebra always tested my math capabilities, but I think I'm starting to get it again now.