is this correct it's asking for the pre-tax net income

A firm expects to sell 24,400 units of its product at 510.40 per unit and to incur variable costs per unit of $5.40. Total fowed costs are $64.000 The pretax net income is Multiple Choice S58,000 $64,000 $122.000 5131,760 $58,000 $64.000 $122.000 $131,760 $195.760