Victoria Motors is a small car dealer. On average, it sells a car for $24,000, which it purchases from the manufacturer for $20,000. Each month, Victoria Motors pays $55,000 in rent and utilities and $70,000 for salespeople's salaries. In addition to the salaries, salespeople are paid a commission of $500 for each car they sell. Whincup Motors also spends $15,000 each month on advertising. Tax rate is 30%. Show all workings.

Victoria motors has a target monthly net profit after tax of $73,500. What is the target monthly before tax profit?