Cardio Co manufactures three types of fitness equipment: treadmills (T), cross trainers (C) and rowing machines (R). The budgeted sales prices and volumes for the next year are as follows:

TCR

Selling Price$1,600$1,800$1,400

Units300250450

The standard cost card for each product is shown below:

TCR

$$$

Material 430500360

Labour220240190

Variable overheads 11012095

Labor costs are 60% fixed and 40% variable. General fixed overheads excluding any fixed labour costs are expected to be $55,000 for the next year.

What is the revenue for Cardio Co. break-even?

a)$ 103,780

b)$ 95,477

c)$ 315,767

d)$ 297,556