20) The Agate Corporation manufactures and sells two types of bookcases, standard and deluxe. Agate expects the following operating results next year for each type of bookcase: Standard Deluxe Sales $450,000 $50,000 Variable expenses (total). $180,000 $20,000 Agate expects to have a total of $57,600 in fixed expenses next year. What is Agate's break-even point next year in sales dollars? 20) A) $144,000 B) $96.000 C) $240,000 D) $72,000