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 (_B) of $10,000 are:

Multiple Choice

• $312,000.

• $309,000.

• $276,000.

• $300,000.

• $306,000.