Taylor Company produces two products, X and Y, which account for 70% and 30%, respectively, of total sales dollars. Contribution margin ratios are 60% for X and 30% for Y. Total fixed costs are $140,000. What is Taylor's break-even point in sales dollars? (Note: Round answer to the nearest dollar.)

a.$274,510

b.$328,767

c.$342,856

d.$375,000

Learner Company sells its product for $100. It has a variable cost ratio of 70% and total fixed costs of $9,000. What is the break-even point in sales dollars for Learner Company?

a.$4,800

b.$8,000

c.32,000

d.$30,000