Long Range Company provides computer repairs. Long Range charges $$35/$hour for repair work. Variable costs are $$21$ hour and fixed costs are $$78,000.$ Next year, Long Range expects to charge out $12,000$ hours of computer repair work. What is the break$-$even point in sales dollars?

$$342,000$

$$420,000$

$$252,000$

$$130,000$

$$195,000$