Regency Inc. makes disposable cap and gown for graduations. Each cap and gown sells for $15. The average variable cost for manufacturing ten caps and gowns is $100. Total fixed costs for the year equal $80,000. Please calculate the company's annual sales to break even. The annual sales for BEP is $240,000 The annual sales for BEP is $60,000 The annual sales for BEP is $340,000 The annual sales for BEP is $140,000