Last year, Blue Company reported a profit of $150,000 when sales totaled $900,000 and the contribution margin ratio was 40%. If fixed expenses increase by $120,000 next year, what will sales have to be for the company to earn a pre-tax profit of $250,000? A. $1,450,000 B. $1,020,000 C. $1,325,000 D. $1,270,000