Assume the Following Cost Behavior Data for Graphic Arts Company

Multiple Choice

Assume the following cost behavior data for Graphic Arts Company: $\begin{array}{lc}\text { Sales price } & \$ 18.00 \text { per unit } \\\text { Variable costs } & \$ 13.50 \text { per unit } \\\text { Fixed costs } & \$ 22,500 \\\text { Tax rate } & 40 \%\end{array}$ What volume of sales dollars is required to earn an after-tax income of $40,500?

A) $360,000
B) $90,000
C) $252,000
D) $495,000