Greater Works produces shovels and rakes. Sales and costs for the most recent year are indicated below: Shovels Rakes Units 8,000 20,000 Sales revenue $160,000 $40,000 Variable costs 90,000 20,000 Fixed costs Profit 20,000 11,500 $50,000 $ 8,500 $300,000 $240,000 $60,000 $85,714 $214,286 What will be the sales (in dollars) of Shovels if the company desires to earn a profit of $103,500 assuming the current sales mix