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		$3,500,000
Cost of Sales:
Direct Material	$500,000
Direct Labor	$250,000
Variable Overhead	$275,000
Fixed overhead	$600,000	$1,625,000
Gross Profit		$1,875,000
Selling and General & Admin. Exp.
Variable	750,000
Fixed	250,000	1,000,000
Operating Income		875,000

The break-even point (rounded to the nearest dollar) for Evergreen Corporation for the current year is:

A. $1,865,672.

B. $2,155,172.

C. $1,724,138.

D. $2,625,000.