4 Gardner Corporation manufactures skateboards and is in the process of preparing next year's budget. The proforma Income statement for the current year is presented below. $1,990,000 $320,000 220,000 85,500 170,000 Sales Cost of sales: Direct material Direct labor Variable overhead Fixed overhead Gross profit Selling and GEA Variable Fixed Operating income 795,500 $1,194,500 270,000 320,000 590,000 604,500 $ The break-even point (rounded to the nearest dollar) for Gardner Corporation for the current year is: 320,000 Fixed Operating income 590 $ 604,500 The break-even point (rounded to the nearest dollar) for Gardner Corporation for the current year is: Multiple Choice $984,271 O $400,882. O $436,359. O $890,909