Party Planners, Inc. has the following data for the year ending December $31,20xx.$

Service Revenue

$$24,000$

$5,800$

Variable costs

The company incurred $$5,800$ as fixed costs. The company planned $100$ parties during the yea What is the average revenue per party?

A$.$ $$58$

B$.$ $$27$

C$.$ $$182$

D$.$ $$240$