Dime a Dozen Diamonds makes synthetic diamonds by treating carbon. Each diamond can be sold for $300. The materials cost for a synthetic diamond is $240. The fixed costs incurred each year for factory upkeep and administrative expenses are $3,200,000. The machinery costs $1.60 million and is depreciated straight-line over 10 years to a salvage value of zero.

b. What is the NPV break-even level of sales assuming a tax rate of 35%, a 10-year project life, and a discount rate of 12%? (Do not round intermediate calculations. Round your final answer to the nearest whole number.)