Learner Company wants to earn a net income of $250,000 next year. Product costs are as follows:

Direct materials per unit of product $60; 

Direct labor per unit of product $105;

 Variable overhead per unit of product $10; 

Total fixed factory overhead $600,000

Fixed selling and administrative expense totals $300,000. 

Learner Company has a tax rate of 35 percent.

Based on the given information, calculate the before-tax profit needed to achieve an after-tax target of $325,000