Kelvin Co. produces and sells socks. Variable costs are budgeted at $4 per pair, and fixed costs for the year are expected to total $90,000. The selling price is expected to be $6 per pair. The sales dollars required for Kelvin Co. to make a before-tax profit (nb) of $10,000 are: $300,000. $312,000. $276,000. $309,000. $306,000