Douglas Corporation produces and sells two models of vacuum cleaners, Standard and Deluxe. Company records show the following data relating to these two products:

 

Standard

Deluxe

Selling price per unit

$140

$155

Variable production costs per unit

$110

$116

Variable selling and admin. expense per unit

$15

$12

Expected monthly sales in units

600

1,200

The company”s total monthly fixed expense is $15,000.

The break even in sales dollars for the expected sales mix is closest to:

A) $140,000

B) $85,000

C) $107,000

D) $98,000