Using this information below, answer the following question:

What is the Pre-tax Income?

Total sales amount to $2,000,000

Food generates 75% of total sales

Food cost is $500,000

Beverages generated sales of $300,000 with a CMR of 0.85

The gift store generated the remaining sales at a cost of 30%

Tax rate is 27%

Annual fixed costs total $1,500,000

$1,400,450.00

$1,589,150.01

$2,479,264.50

$1,479,452.05