calculate a Break even level of sales.

Total sales revenue	$ 4,350,000
Variable Costs
cost of sales	$ 2,233,000
Bank charges	$ 8,950
Direct wages	$ 653,000
Electricity	$ 82,000
Freight	$ 45,333
Sales wages	$ 223,000
Repairs and maintenance	$ 87,660
Total variable costs	$ 3,332,943
Fixed Costs
Depreciation - delivery vehicles	$ 154,000
Depreciation - roasting machines	$ 145,500
Postage, printing & stationery	$ 76,000
Subscriptions	$ 5,676
Insurance	$ 56,033
Telephone	$ 7,688
Interest expense	$ 125,455
ACC	$ 23,000
Legal fees	$ 9,850
Professional services fees	$ 45,000
Advertising	$ 225,000
General expenses	$ 10,231
Motor vehicle expenses	$ 34,000
Rates	$ 15,445
Total fixed costs	$ 932,878