Break$-$even sales under present and proposed conditions

Howard Industries Inc., operating at full capacity, sold $64,000$ units at a price of $$45$ per unit during the current year. Its income statement is as follows:

Sales

Cost of goods sold

Gross profit

$$2,880,000$

$\frac{(1,400,000)}{?}$

$$1,480,000$

Expenses:

$\backslash$table$[[$Selling expenses,$$400,000,],[$Administrative expenses,$387,500,],[$Total expenses,,$(787,500)$