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XYZ Company produces two models of wood chairs, A and B. The selling price per unit and the variable manufacturing cost per unit for model A are $180 and 5105 respectively. The selling price per unit and the variable manufacturing cost per unit for model are $240 and 5114 respectively. The variable selling expense per unit for models A and B are $30 per unit and $36 per unit respectively. Assume that total fixed expenses are $118,800 per month and the expected monthly sales for models A and B are 5,400 units and 1,350 units respectively. If the sales mix and sales units are as expected the break-even in sales (5) is (round figures to the nearest number Select one a 196,974 b.292431 O 422,400 O d. 267,718 e None of the given answers