Framing House, Inc. produces and sells picture frames. Variable costs are expected to be $17.00 per frame; fixed costs for the year are expected to total $132,000. The budgeted selling price is $25.00 per frame. The sales dollars required by Framing House to make an after-tax profit of $10,000, given an income tax rate of 20 percent, are calculated to be (round intermediate calculation(s) to nearest whole number): $438,016 $447,047 $433,500 $451,563 $442,531