The following monthly data are available for the Phelps Company:
Product A Product B Product C Total
Sales $150,000 $130,000 $90,000 $370,000
Variable expenses 91,000 104,000 27,000 222,000
Contribution margin $ 59,000 $ 26,000 $63,000 148,000
Fixed expenses 55,000
Net income $ 93,000
what are The break-even sales for the month for the company ?