Kelvin Co. produces and sells socks. Variable costs are budgeted at $4 per pair, and fixed costs for the year are expected to total $70,000. The selling price is expected to be $6 per pair. The sales dollars required for Kelvin Co. to make a before-tax profit (TB) of $20,000 are: Multiple Choice $270,000. $279,000. $246,000. $276,000. $282,000