40. Flannigan Company manufactures and sells a single product that sells for $450 per unit; variable costs are $300. Annual fixed costs are $870,000. Current sales volume is $4,200,000. Flannigan Company management targets an annual pre-tax income of $1,125,000. Compute the dollar sales to earn the target pre-tax net income.

A. $5,640,000.

B. $5,990,990.

C. $3,378,378.

D. $2,991,004.

E. $2,612,613.