Assume that Painless Dental Clinics, Inc., offers three basic dental services. Here are its prices and costs:

	Price per Unit			Variable Cost per Unit			Units Sold per Year
Cleaning	$	180		$	110		7,500
Filling		460			440		2,000
Capping		1,275			590		500

Variable costs include the labor costs of the dental hygienists and dentists. Fixed costs of $430,000 per year include building and equipment costs, marketing costs, and the costs of administration. Painless Dental Clinics is subject to a 20 percent tax rate on income.

A cleaning unit is a routine teeth cleaning that takes about 45 minutes. A filling unit is the work done to fill one or more cavities in one session. A capping unit is the work done to put a crown on one tooth. If more than one tooth is crowned in a session, then the clinic counts one unit per tooth (e.g., putting crowns on two teeth counts as two units).

b. Assuming the above sales mix is the same at the break-even point, at what sales revenue does Painless Dental Clinics, Inc., break even?