Carls Ship Shop had variable costs of $25,000, fixed costs of $18,000, and an operating loss of $3,000. If Carls tax rate is 30%, what annual sales volume (in dollars) would be required for Carl to have an after-tax income of $3,150??

a. $49,286 b. $40,000 c. $60,000 d. $56,400 e. $44,500 f. $43,150 g. $43,000 h. None of the above