Assume that Painless Dental Clinics, Inc., offers three basic dental services. Here are its prices and costs:

	Price per Unit			Variable Cost per Unit			Units Sold per Year
Cleaning	$	180		$	110		7,500
Filling		460			440		2,000
Capping		1,275			590		500

Variable costs include the labor costs of the dental hygienists and dentists. Fixed costs of $430,000 per year include building and equipment costs, marketing costs, and the costs of administration. Painless Dental Clinics is subject to a 20 percent tax rate on income.

A cleaning unit is a routine teeth cleaning that takes about 45 minutes. A filling unit is the work done to fill one or more cavities in one session. A capping unit is the work done to put a crown on one tooth. If more than one tooth is crowned in a session, then the clinic counts one unit per tooth (e.g., putting crowns on two teeth counts as two units).

c. Assuming the above sales mix, at what sales revenue will the company earn $146,000 per year after taxes?