Sandhill Bottle Shop has two divisions, Wine and Beer. The sales mix is 70% Wine and 30% Beer. Sandhills annual fixed costs are estimated at $342000. The average selling price in the Wine division is $45 with a variable cost of $18. The average selling price in the Beer division is $18 with a variable cost of $9. What is Sandhills sales revenue at the break-even point?

a. $194940

b. $600000

c. $942000

d. $342000