Bloomer Company has reported an operating loss of $40,000 with $30,000 of sales. The total variable costs were $40,000. A proposal has been made recommending the purchase of a new machine. Fixed costs are expected to increase by $10,000 per year. The variable costs are predicted to fall, and for a sales level of $30,000 the costs are expected to be $17,500 lower than what they were last year. If costs behave as predicted, assuming the proposal is accepted, what will the break-even sales point in dollars be?