ABC Inc. manufactures and sells toys. Price and cost data are as follows: $24.00 Selling price per unit (package of 2 CDs). Variable costs per unit: Direct material... Direct labor.. Artist's royalties... Manufacturing overhead.... Selling expenses. Total variable costs per unit...... Annual fixed costs: Manufacturing overhead... Selling and administrative... Total fixed costs............ Forecasted annual sales volume (120,000 units). $5.50 $4.50 $4.00 $3.00 $1.10 $18.10 $186,000 $260,000 $446,000 $2,880,000 What is the company's break-even point in dollars? (Please indicate a whole number; no decimal places. Example: 1598201)