Carbex, Inc., produces cutlery sets out of high-quality wood and steel. The company makes a Standard set and a Deluxe set and sells them to retail department stores throughout the country. The Standard set sells for $62, and the Deluxe set sells for $77. The variable expenses associated with each set are given below. Variable production costs Sales comissions (16% of sales price) Standard $ 16.00 $ 9.92 Deluxe $ 31.00 $ 12.32 The company's fixed expenses each month are: Advertising Depreciation Administrative $ 106,000 $ 22,000 $ 63,500 Mary Parsons, the financial vice president, watches sales commissions carefully and has noted that they have risen steadily over the last year. For this reason, she was shocked to find that even though sales have increased, profits for the current month-May-are down substantially from April Sales, in sets, for the last two months are given below April May Standard 4,100 1.100 Deluxe 2,100 5,100 Total 6,200 6.200 Carbex, Inc. Income Statement For April Standard Deluxe Amount % Amount % Total Amount % % % % Variable expenses % % % % % % % % % % % Total variable expenses 0.0 % D 0 0 0 0.0 % 0.01% 0.01% 0.0 % S 0.0 % $ 0 $ 0 Fixed expenses Total foxed expenses 0 S 0 Carbex, Inc. Income Statement For May Standard Amount Amount % Deluxe % Total % Amount % Variable expenses % % % % % % % % % % % 96 0.01% Total variable expenses 0 0.01% 0.0 % 0 0 0.0 % 0.01% OO 0 $ $ 0.0% Foxed expenses 0 Total foxed expenses S 0 Req 1A Reg 1B Req 3A Reg 3B Compute the break-even point in dollar sales for April. (Round intermediate percentage calculation final answer to the nearest whole dollar.) Break-even point in dollar sales