A company manufactures a product and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below.

Sales				$	1,640,000
Cost of sales:
Direct material	$	270,000
Direct labor		170,000
Variable overhead		78,000
Fixed overhead		120,000			638,000
Gross profit				$	1,002,000
Selling and G&A
Variable		220,000
Fixed		270,000			490,000
Operating income				$	512,000

The break-even point (rounded to the nearest dollar) for the company for the current year is:

Group of answer choices

$802,456.

$219,067.

$254,544.

$709,091.