Jorge Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers, who charge customers 75 cents per bottle. For the year 2017, management estimates the following revenues and costs.

Sales	$1,800,000	Selling expensesvariable	$70,000
Direct materials	430,000	Selling expensesfixed	65,000
Direct labor	360,000	Administrative expensesvariable	20,000
Manufacturing overheadvariable	380,000	Administrative expensesfixed	60,000
Manufacturing overheadfixed	280,000

Determine the sales dollars required to earn net income of $180,000.