Ontario Company sells products X and Y; 40 percent of the company's total revenue is from X. The contribution margin ratios are 30 percent for X and 60 percent for Y. Fixed costs are $200,000. What would be the total sales required for Ontario to earn a target profit of $40,000 before tax? A) $444,444 B) $500,000 C) $416,667 D) $200,000 E) $300,000 (1.5 marks)