Compute the dollar sales to earn the target pre-tax net income.

A) $5,640,000.
B) $4,812,500.
C) $3,378,378.
D) $2,991,004.
E) $2,612,613.

We can use the formula:

(Sales price per unit x Units sold) - (Variable cost per unit x Units sold) - Fixed costs = Profit

We are given the following information:
Sales price per unit = $450
Variable cost per unit = $270
Fixed costs = $800,000
Target pre-tax income = $1,125,000

Let's represent Units sold as "x". We can then plug in the values and solve for x:

($450 x) - ($270 x) - $800,000 = $1,125,000
$180 x = $1,925,000
x = 10,694 units

To find the dollar sales, we can simply multiply the number of units sold by the sales price per unit:

10,694 units x $450 per unit = $4,812,500

Therefore, the best choice is B, which represents the dollar sales required to earn the target pre-tax net income.