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The following monthly data are available for the W.K. Bent Company: Product A Product B Product C Total Sales.............................. $100,000 $80,000 $40,000 $220,000 Variable expenses...........

The following monthly data are available for the W.K. Bent Company:

Product A

Product B

Product C

Total

Sales..............................

$100,000

$80,000

$40,000

$220,000

Variable expenses...........

56,000

64,000

12,000

132,000

Contribution margin........

$ 44,000

$16,000

$28,000

88,000

Fixed expenses...............

75,000

Net operating income......

$ 13,000

Round any %'s to the nearest tenth of a % (i.e. 25.2% = .251875). Round the final answer to the nearest dollar. Choose the closest answer from below. The break-even sales for the month for the company are:

a.

$233,000

b.

$167,785

c.

$187,500

d.

$212,465

e.

$207,000

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