The Following Monthly Data Are Available for the Phelps Company

The following monthly data are available for the Phelps Company: $$\begin{array} { | l | l | l | l | l | } \hline & \text { Product A } & \text { Product B } & \text { Product } C & \text { Total } \\\hline \text { Sales } & \$ 150,000 & \$ 130,000 & \$ 90,000 & \$ 370,000 \\\hline \text { Variable expenses } & 91,000 & 104,000 & 27,000 & 222,000 \\\hline \text { Contribution margin } & \$ 59,000 & \$ 26,000 & \$ 63,000 & 148,000 \\\hline \text { Fixed expenses } & & & & 55,000 \\\hline \text { Net income } & & & & \$ 93,000 \\\hline\end{array}$$ The break-even sales for the month for the company are:

A) $148,000.
B) $203,000.
C) $91,667.
D) $137,500.