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. Sales $2,200, ee Cost of sales: Direct material $350,000 250,e00 Direct labor Variable overhead 90, e Fixed overhead 200, e 890,ee0 Gross profit $1,310,000 Selling and G&A Variable , 350, e00 Fixed 650, eee $ 660,eee Operating income The break-even point (rounded to the nearest dollar) for Gardner Corporation for the current year is: Multiple Choice