Elegant Bakehouse specialises in wedding cakes with each cake sold for $800. The flour, sugar and other relevant materials such as ribbons costs Elegant Bakehouse a standard cost of $75. The fixed costs incurred for such things as bakery upkeep and administrative expenses are $54,000. Brian, the owner of Elegant Bakehouse, just bought a new baking oven for $100,000 which is to be depreciated over 10 years to a salvage value of zero.

What is the NPV break-even level of sales (assume a tax rate of 30%, an 10-year project life, and a discount rate of 10%).