The Riley Corporation manufactures baseball bats and balls for the league teams. For every 3 bats sold, 5 balls are sold. Bats sell for $18 each, while balls sell for $6 each. Manufacturing variable costs for the bats are $6 each and for the balls $2 each. Calculate the break-even point in dollars for Riley if the fixed costs are $180,000. (Round your answer to the nearest whole unit).

Select one:

a. $ 295,714

b. $ 25,714

c. $ 540,000

d. $ 270,006