APS Ltd provides a weekly maintenance service to 150 homes. Fixed costs are approximately $14,500 per quarter (13 weeks). Customers pay $270 per quarter for the weekly service. All contracts are written for one quarter (13 

weeks). Now assume the contracts with customers are restructured such that the price per quarter is $300 and the contribution margin percentage is 60 per cent. Assume the tax rate is 20 per cent. Determine the sales dollars 

(to the nearest $100) necessary to obtain an after-tax profit of $11,000 per quarter.