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Total costs for Gaugin's Tahitian Souvenirs were $ 1 , 2 0 0 , 0 0 0 and 3 4 0 , 0 0 0

Total costs for Gaugin's Tahitian Souvenirs were $1,200,000 and 340,000 units were produced. The variable cost per unit was $2.60. If Gaugin's Tahitian Souvenirs produces 380,000 units next year, what will be the total fixed cost? Round to the nearest penny, if necessary.
$316,000
$353,400
$141,176
$353,176
$515,837
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