Cullumber Bottle Shop has two divisions, Wine and Beer. The sales mix is 70% Wine and 30% Beer. Cullumber's annual fixed costs are estimated at $136800. The average selling price in the Wine division is $45 with a variable cost of $18. The average selling price in the Beer division is $18 with a variable cost of $9. What is Cullumber's sales revenue at the break-even point? $136800 O $376800 O $240000 O $77976