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 Cost of sales: Direct material $3,900,000 $540,000 Direct labor 450,000 Variable overhead 295,000 Fixed overhead 800,000 2,085,000 Gross profit $1,815,000 Selling and General & Admin. Exp. Variable 790,000 Fixed 290,000 1,080,000 Operating income $ 735,000 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 $65,000 increase in fixed costs. The break-even point for next year would be: Multiple Choice O $3,362,033. $3,008,283. $3,023,283. $3,083,283.