Cowen Corporation sells its product for $120 per unit. Next year, its fixed expenses are expected to be $225,000 and variable expenses are estimated at $30 per unit. What would Cowens total sales dollars have to be in order to generate a target profit of $270,000?

a. $618,750.

b. $660,000.

c. $1,080,000.

d. $1,980,000.