5. Assume that the Millennials Boutique can purchase coats for $32 from a local factory, other variable costs amount to S10 per unit. The local factory allows the Coats Shop to return all unsold coats and receive a full $32 refund per coat within one year. The average selling price per coat is $70. total fixed costs amount to $84,000. Assume that management wants to have an operating income of $14,000. What dollar sales are needed to achieve this income? a $245,000 b. $98,000 c. $224,000