Bovous Stores,Inc The Revenues That the Company Must Earn Annually to Make

Multiple Choice

Bovous Stores,Inc.,sells several products.Information of average revenue and costs is as follows: $\begin{array}{lr}\text { Selling price per unit } & \$ 20.00 \\\text { Variable costs per unit: } & \\\text { Direct material } & \$ 4.00 \\\text { Direct manufacturing labor } & \$ 1.60 \\\text { Manufacturing overhead } & \$ 0.40 \\\text { Selling costs } & \$ 2.00 \\\text { Annual fixed costs } & \$ 96,000\end{array}$
The revenues that the company must earn annually to make a profit of $144,000 are ________.

A) $378,000
B) $425,000
C) $400,000
D) $450,000