Framing House, Inc. produces and sells picture frames. Variable costs are expected to be $17 per frame; fixed costs for the year are expected to total $130,000. The budgeted selling price is $25 per frame. The sales dollars required by Framing House to make an after-tax profit (_A) of $10,000, given an income tax rate, t, of 20 percent, would be (round intermediate calculation(s) to nearest whole number):

A.

$436,500

B.

$439,000

C.

$442,750

D.

$460,000

E.

$445,325