LeAnn Sands has reason to believe that 2011 will be a replication of 2010 (see Problem 8) except that cost of goods sold is expected to be 65 percent of the estimated $450,000 in revenues. Other income statement relationships are expected to remain the same in 2011 as they were in 2010. Calculate the EBDAT breakeven point for 2011 for Salza in terms of survival revenues.