Flannigan Company manufactures and sells a single product that sells for $640 per unit; variable costs are $352. Annual fixed costs are $985,500. Current sales volume is $4,390,000. Compute the break-even point in dollars.

Multiple Choice

$2,091,450.

$2,190,000.

$1,794,618.

$4,392,800.

$3,076,950.