A. 2,865,721

B. 3,144,471

C. 2,805,721

D. 2,790,721

$3,800,000 Sales Cost of sales: Direct material Direct labor Variable overhead Fixed overhead Gross profit Selling and General & Admin. Exp. Variable Fixed Operating income $530,000 400,000 290,000 750,000 1,970,000 $1,830,000 780,000 280,000 1,060,000 $ 770,000 For the coming year, the management of Evergreen Corporation anticipates a 5 percent decrease in sales, a 10 percent increase in variable costs, and a $60,000 increase in fixed costs. The break-even point for next year would be