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 $60 and $35 respectively. The selling price per unit and the variable manufacturing cost per unit for model B are $80 and $38 respectively. The variable selling expense per unit for models A and B are $10 per unit and $12 per unit respectively. Assume that total fixed expenses are $39,60 per month and the expected monthly sales for models A and B are 1,800 units and 450 units respectively. If the sales mix and sales units are as expected, the break-even in sales ($) is: (round figures to the nearest number) Select one: a. None of the given answers b. 65,658 c. 140,800 d. 97,477 e. 89,239