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Wenstrom Corporation produces and sells a single product. Data concerning that product

 
Wenstrom Corporation produces and sells a single product. Data concerning that product appear below:
Selling price per unit $130.00
Variable expense per unit $41.60
Fixed expense per month $109,616

The break-even in monthly dollar sales is closest to:
A) $342,550
B) $204,455
C) $109,616
D) $161,200