Gardner Corporation manufactures skateboards and is in the process of preparing next year's budget. The pro forma income statement for the current year is presented below. $2,620,000 Sales Cost of sales: Direct material Direct labor Variable overhead Fixed overhead Gross profit Selling and G&A Variable Fixed Operating income $410,000 310,000 99,000 260,000 1,079,000 $1,541,000 360,000 410,000 770,000 $ 771,000 The break-even point (rounded to the nearest dollar) for Gardner Corporation for the current year is: Multiple Choice $728,149 $1,218,182 $1,311,538 $763,626