Forrester Company is considering buying new equipment that would decrease monthly fixed costs from $405,000 to $396,000 and would decrease the current variable costs of $70 by $10 per unit. The selling price of $120 is not expected to change. Forester's current break-even sales are $972,000 and current break-even units are 8,100. If Forester purchases this new equipment, the revised break-even point in dollars would be