At the accounting break-even point, Swiss Mountain Gear sells 22,940 ski masks at a price of $19 each. At this level of production, the depreciation is $67,000 and the variable cost per unit is $6. What is the amount of the fixed costs at this production level? Consider taxes. The tax rate is 25 percent.

$145,600

$161,330

$231,220

$187,660

$259,400