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Ramos Products has no work in process (WIP) or finished goods (FGI) balances at year end. The other account balances are as follows: Sales $3,600,000

Ramos Products has no work in process (WIP) or finished goods (FGI) balances at year end. The other account balances are as follows: Sales $3,600,000 Cost of Goods Sold $2,040,000 General Selling & Admin $900,000 Applied Manufacturing Overhead $648,000 Actual Manufacturing Overhead $700,000 What is the pretax income for the year for Ramos Products (Sales COGS SG&A)?

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