For Years Ending December 31 2006E At December 31 Sales 42,597 Assets Cost of Goods Sold 35,100 Cash Gross Profit 7,497 Accounts Receivable Inventories General & Administrative Expense 3,578 Current Assets Research & Development 232 Depreciation & Amortization 669 Plant, Property, & Equipment (net) Earnings before Interest & Taxes 3,018 Other Assets Land Interest 658 Non-Current Assets Earnings before Taxes 2,360 Taxes 826 Total Assets Net Income 1,534 Liabilities & Shareholders Equity Accounts Payable Current Portion of Long-term Debt Current Liabilities Long-Term Debt Shareholders Equity Total Liabilities & Shareholders Equity Dividend Payout Ratio 1. What is your estimate of the break-even sales point