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 $ 3,520,000 Cost of sales: Direct material $ 502,000 Direct labor 260,000 Variable overhead 276,000 Fixed overhead 610,000 1,648,000 Gross profit $ 1,872,000 Selling and General & Admin. Exp. Variable 752,000 Fixed 252,000 1,004,000 Operating income $ 868,000 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 $1,755,601. $2,652,000. $1,892,672. $2,182,172.