Southwest U's campus book store sells course packs for $15 each, the variable cost per pack is $9, fixed costs to produce the packs are $200,000, and expected annual sales are 50,000 packs. What are the pre-tax profits from sales of course packs?
a. $ 72,900
b. $ 81,000
c. $ 90,000
d. $100,000
e. $110,000