XYZ Company produces two models of wood chairs, A and B. The selling price per unit and the variable manufacturing cost per unit for model A are $180 and $105 respectively. The selling price per unit and the variable manufacturing cost per unit for model B are $240 and $114 respectively. The variable selling expense per unit for models A and 8 are S30 per unit and $36 per unit respectively. Assume that total fixed expenses are $118,800 per month and the expected monthly sales for models A and B are 5,400 units and 1,350 unitis respectively. If the sales mix and sales units are as expected, the break-even in sales (S) is: tround figures to the nearest number) Select one: a - 422400
b.267,716
c.292431
d. None of the given answers e. 196,974​