Gardner Corporation manufactures skateboards and is in the process of preparing next year's budget. The pro forma income staternent for the current year. is presented below. For the coming year, the management of Gardncr corporation anticipates a 10 percent increase in sales, a 12 percent increase in variable costs, and a 545,000 increase in fixed costs. The breakeven point for next year (rounded to the nearest dollar) would be: 5729,027$474,0005662,1035214,018