Evergreen Corporation manufactures circuit boards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below. $3,540,000 Sales Cost of sales: Direct material Direct labor Variable overhead Fixed overhead Gross profit Selling and General & Admin. Exp. Variable Fixed Operating income $504,000 270,000 277,000 620,000 1,671,000 $1,869,000 754,000 254,000 1,008,000 $ 861,000 The break-even point (rounded to the nearest dollar) for Evergreen Corporation for the current year is: (Round intermediate calculation to 3 decimal places) Multiple Choice $2.679.000 $1,919,672 $1,783,673 52.209172