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. Sales $ 3,720,000 Cost of sales: Direct material $ 522,000 Direct labor 360,000 Variable overhead 286,000 Fixed overhead 710,000 1,878,000 Gross profit $ 1,842,000 Selling and General & Admin. Exp. Variable 772,000 Fixed 272,000 1,044,000 Operating income $ 798,000 For the coming year, the management of Evergreen Corporation anticipates a 5 percent decrease in sales, a 10 percent increase in variable costs, and a $56,000 increase in fixed costs. The break-even point for next year would be:

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