Southwest U's Campus Book Store Sells Course Packs for $18

Multiple Choice

Southwest U's campus book store sells course packs for $18 each,the variable cost per pack is $8,fixed costs to produce the packs are $200,000,and expected annual sales are 51,000 packs.What are the pre-tax profits from sales of course packs?

A) $285,200
B) $310,000
C) $306,900
D) $248,000
E) $372,000