JACKSON Industries, Inc. manufactures and sells three products: a Personal Digital Assistant (PDA), a wireless PDA (WPDA), and a combination Cellular Phone/PDA (C/PDA). Total annual fixed selling, general and administrative (SGA) costs are $6,600,000 and total annual fixed costs of goods sold (COGS) are $3,000,000. The following information has also been made available to you: PDA WPDA C/PDA Sales in units 10,000 4,000 6,000 Selling Price/unit $250 $600 $900 Variable selling, general and administrative (SGA) costs/unit $100 $150 $300 Variable Cost of goods sold (COGS) /unit $50 $100 $200 Required: Determine the total amount in dollars that must be sold to breakeven. Please choose the best answer.

Group of answer choices $29,400,000 $24,700,000 $20,600,000 $22,700,000 $32,400,000 $24,000,000 $27,600,000 $29,600,000 $21,600,000