XYZ Company produces two models of wood chairs, A and B. The selling price per unit and the variable manufacturing cost per unit for model A are $120 and $70 respectively. The selling price per unit and the variable manufacturing cost per unit for model B are $160 and $76 respectively. The variable selling expense per unit for models A and B are $20 per unit and $24 per unit respectively. Assume that total fixed expenses are $79,200 per month and the expected monthly sales for models A and B are 3,600 units and 900 units respectively. If the sales mix and sales units are as expected, the break-even in sales (5) is: (round figures to the nearest number) Select one: O a. 178,479 b. 281,600 O c. 131,316 O d. 194,954 e. None of the given answers