Henning Corporation produces and sells two models of hair dryers, Standard and Deluxe. The company has provided the following data relating to these two products:

	Standard	Deluxe
Selling price..............................................	$40	$55
Variable production cost..............................	$10	$16
Variable selling and administrative expense......	$15	$12
Expected monthly sales in units....................	600	1,200

The company's total monthly fixed expense is $13,800.

The break-even in sales dollars for the expected sales mix is: Round any %'s to the nearest tenth of a %. (i.e. .25333 = 25.3%) and choose the closest answer.

	a.	$36,800
	b.	$28,105
	c.	$27,600
	d.	$41,400
	e.	$30,000