Photo Finish, Incorporated produces and sells picture frames. Variable costs are expected to be $25 per frame; fixed costs for the year are expected to total $100,000. The budgeted selling price is $33 per frame. The sales dollars required to make a before-tax profit (B) of $21,000 for Photo Finish would be:

Multiple Choice

$476,025.

$499,125.

$506,725.

$436,525.

$442,425.