Hoover company, a healthcare equipment manufacturer, has the following projected figures for next year;

Selling price per unit	$150
Variable cost per unit	$45
Total fixed costs	$630,000

How much total sales revenue required to obtain a before-tax profit of $270,000 at a volume of 5,000 units ? (changing in unit selling price but unit variable cost and total fixed costs are constant)

a) $1,425,000

b) $1,320,000

c) no correct answer

d) $750,000

e) $900,000