Pauley Company provides home health care. Pauley charges $35 per hour for the professional care. The variable costs are $21 per hour and the fixed costs are $78,000. Next year, Pauley expects to charge out 12,000 hours of the home health care. What is the break-even point in sales dollars?

a.$342,000

b.$252,000

c.$420,000

d.$195,000

e.$130,000