3. Estimate the "survival revenues" (SR), also known as the EBDAT breakeven revenues, based on the following projections: sales = $100,000; COGS = $80,000; admin expenses = $22,000; marketing expenses = $26,000; depreciation expenses = $18,000; interest expenses = $12,000; and a tax rate of 33.00% (assume only COGS varies with sales). (8 pts) a. $147,200 b. $300,000 c. $220,000 d. $260,000