Reese, Inc

Multiple Choice

Reese, Inc. produces pliers. Each pair of pliers sells for $8.00. Variable costs per unit total $5.60 of which $2.50 is for direct materials and $2.10 is for direct labour.
-If the break-even volume in sales dollars is $578,400, then the total fixed costs for the period must be

A) $173,520.
B) $144,600.
C) $206,570.
D) $251,747.