Kelvin CoProduces and Sells Socks

Kelvin Co.produces and sells socks.Variable costs are $4 per pair,and fixed costs for the year total $90,000.The selling price is $6 per pair.The sales dollars required to make a before-tax profit of $10,000 are:

A) $300,000.
B) $309,000.
C) $276,000.
D) $306,000.
E) $312,000.