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Evergreen Corporation manufactures circuit boards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below. $3,580,000 Sales Cost of sales: Direct material Direct labor Variable overhead Fixed overhead Gross profit Selling and General & Admin. Exp. Variable Fixed Operating income $508,000 290,000 279,000 640,000 1,717,000 $1,863,000 758,000 258,000 1,016,000 $ 847,000 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 $49,000 increase in fixed costs. The break-even point for next year would be