Assume the Following Cost Behavior Data for Alpha Arts Company

Multiple Choice

Assume the following cost behavior data for Alpha Arts Company: $\begin{array}{lc}\text { Sales price } & \$ 20.00 \text { per unit } \\\text { Variable costs } & \$ 15.00 \text { per unit } \\\text { Fixed costs } & \$ 20,000 \\\text { Tax rate } & 30 \%\end{array}$
What volume of sales dollars is required to earn a before-tax income of $25,000?

A) $290,000
B) $140,000
C) $180,000
D) $250,000