Photo Finish, Incorporated produces and sells picture frames. Variable costs are expected to be $15 per frame; fixed costs for the year are expected to total $110,000. The budgeted selling price is $23 per frame. The sales dollars required by Photo Finish to make an after-tax profit (A) of $24,000, given an income tax rate, t, of 20 percent, would be: (Round units up to nearest whole number.) $417,175 $393,675 $402,500 $399,925 $396,175