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?