Upchurch Corporation produces and sells a single product. Data concerning that product appear below:

Selling price per unit	$100.00
Variable expense per unit	$34.00
Fixed expense per month	$312,180

Assume the company's target profit is $14,000. The dollar sales to attain that target profit is closest to:

A.

$326,180

B.

$593,248

C.

$494,212

D.

$959,353