Forrester Company is considering buying new equipment that would increase monthly fixed costs from $120,000 to $140,000 and would decrease the current variable costs of $70 by $12 per unit. The selling price of $100 is not expected to change. Forrester's current break-even sales are $400,000 and current break-even units are 4,000. If Forrester purchases this new equipment, the revised break-even point in dollars would be: