Southwest U's campus book store sells course packs for $15 each, the variable cost per pack is $6, fixed costs to produce the packs are $200,000, and expected annual sales are 59,000 packs. What are the pre-tax profits from sales of course packs?

a. $731,000

b. $531,000

c. $331,000

d. $154,000

e. $685,000