Bradley Company manufactures a single product that sells for $$460$ per unit and whose variable costs are $$368$ per unit. The company's annual fixed costs are $$1,755,600.$ The break$-$even point in dollars of sales is:

Multiple Choice

$$5,272,074.$

$$2,926,000.$

$$10,533,600.$

$$8,778,000.$

$$3,511,200.$