Assume the following cost information for Fernandez Company:

Selling price

$$120$ per unit

Variable costs

$$50$ per unit

Total fixed costs

$$100,000$

Tax rate

$35\%$

What minimum volume of sales dollars is required to earn an after $-$ tax net income of $$50,000?($Do not round interim calculations and round the final answer to the nearest dollar.$)$

A$.$ $$263,736$

B$.$ $$171,429$

C$.$ $$303,297$

D$.$ $$131,868$