Kelvin Co. produces and sells socks. Variable costs are budgeted at $3 per pair, and fixed costs for the year are expected to total $70,000. The selling price is expected to be $5 per pair. The sales dollars required to make an after-tax profit (A) for Kelvin Co. of $21,000, given an income tax rate of 50%, are calculated to be:

$271,000.

$274,000.

$277,000.

$295,000.

$280,000.