Garden Duty Produces Shovels and Rakes The Number of Units and Selling Price Per Unit of Most

Garden Duty produces shovels and rakes.Sales and costs for the most recent year are indicated below: $\begin{array}{lrrr}&\text { Shovels }&\text { Rakes }&\text { Total }\\\text { Units } & 8,000 & 20,000 & 28,000 \\\hline \text { Sales revenue } & \$ 160,000 & \$ 40,000 & \$ 200,000 \\\text { Variable costs } & 98,000 & 18,000 & 116,000 \\\text { Fixed costs } & 28,000 & 12,000 & 40,000 \\\text { Profit } & \$ 34,000 & \$ 10,000 & \$ 44,000\end{array}$ The number of units and selling price per unit of both products appears to be stable for the foreseeable future.How much total revenue will Garden Duty have at break-even?

A) $95,238
B) $13,333
C) $146,663
D) $156,000