The following data are available for product no. CK74, manufactured and sold by Ruby Corporation:

Maximum capacity with present facilities.................. 4500 units

Total fixed cost (per period)...............................................986337 dollars

Variable cost per unit................................................................120.29 dollars

Sales price per unit.......................................................................200.48 dollars

. The dollar sales volume necessary to produce operating income of $245,000 is closest to (round your intermediate percentages to the nearest whole number):

Select one:

a.$2,052,228

b.$3,078,343

c.$4,124,000