Henry Company manufactures two types of office chairs, Model A and Model B. It estimates the following results for next year.

Model A Model B

Sales Revenue:$450,000$50,000

Variable Expenses (total): $140,000$10,000

It expects to have a total of $56,000 in fixed expenses next year. What is Henry's break-even point in sales dollars next year?

A) $94,000

B) $80,000

C) $96,000

D) $82,000