The following information is available for Jess Manufacturing:

Unit selling price

$60

Direct material

$9 per unit

Direct Labour

$8 per unit

Variable factory overhead

$7 per unit

Variable selling & administrative expenses

$6 per unit

Total fixed costs per annum

$250,000

The volume in terms of sales dollar needed to yield a target net profit of $65,000 is:

Select one:

A.

$525,000

B.

$630,000

C.

$437,500

D.

$403,846