Exhibit 1:
Hallstead Jewelers; Income Statements for Years Ended January 31 (thousands of dollars)
	2003	2004	2006
Sales	$8,583,000	$8,102,000	$10,711,000
Cost of goods sold	$4,326,000	$4,132,000	$5,570,000
Gross margin	$4,257,000	$3,970,000	$5,141,000
Expenses:
Selling expense:
Salaries	$2,021,000	$2,081,000	$3,215,000
Commissions	$429,000	$405,000	$536,000
Advertising	$254,000	$250,000	$257,000
Administrative expenses	$418,000	$425,000	$435,000
Rent	$400,000	$400,000	$750,000
Depreciation	$84,000	$84,000	$142,000
Miscellaneous expenses	$53,000	$93,000	$122,000
Total expenses	$3,659,000	$3,738,000	$5,457,000
Net income	$598,000	$232,000	$(316,000)
Exhibit 2: Hallstead Jewelers Operating Statistics
	2003	2004	2006
Sales space (square feet)	10,230	10,230	15,280
Sales per square foot	$839	$792	$701
Sales tickets	10,153	9,967	13,063
Average sales ticket	$845	$812	$819

Question: How much would the average sales ticket have to increase to breakeven if the fixed cost remained the same in 2007 as it was in 2006? Please show all work. Thanks.