State U's campus book store sells course packs for $16 each. The variable cost per pack is $13, and at current annual sales of 55,000 packs, the store earns $85,000 before taxes on course packs. How much are the fixed costs of producing the course packs?

Question 3 options:

a)	$85,300
b)	$88,860
c)	$77,600
d)	$79,140
e)	$80,000