Southwest U's campus book store sells course packs for $15 each, the variable cost per pack is $9, fixed costs to produce the packs are $200,000, and expected annual sales are 50,000 packs. What are the pre-tax profits from sales of course packs? Answer a. $72,900 b. $81,000 c. $90,000 d. $100,000 e. $110,000