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				$	3,880,000
Cost of sales:
Direct material	$	538,000
Direct labor		440,000
Variable overhead		294,000
Fixed overhead		790,000			2,062,000
Gross profit				$	1,818,000
Selling and General & Admin. Exp.
Variable		788,000
Fixed		288,000			1,076,000
Operating income				$	742,000

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

• $3,138,000.

• $2,298,507.

• $2,668,172.

• $2,378,672.