The owner of the Pacific Const Restaurant estimates that fixed costs for the coming year will be $360,000. Based on his investment in the business, he wants a profit of $120,000 for the year. If total variable cost is $720,000, what level of dollar sales will be required to earn the target restaurant profit? Select one: a. 120,000 b. 140,000 c. 1,400,000 d. 1,200,000