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				$	3,620,000
Cost of sales:
Direct material	$	512,000
Direct labor		310,000
Variable overhead		281,000
Fixed overhead		660,000			1,763,000
Gross profit				$	1,857,000
Selling and General & Admin. Exp.
Variable		762,000
Fixed		262,000			1,024,000
Operating income				$	833,000

The break-even point (rounded to the nearest dollar) for Evergreen Corporation for the current year is: (Round intermediate calculation to 3 decimal places)