Arnold Frapp recently invested 350000 in equipment to run a rented bistro. The income tax rate is 30%. Projected variable expenses are as follows:

Cost of food 24% of sales

Salaries and Wages 32% of sales

Other expenses 12% of sales

Projected annual fixed costs add up to 162000.-

Find the break-even level of sales and the sales necessary to achieve 14% ROI for Mr. Frapp.