Gatdher Corporotion mandectures shateboards and is in the process of preparing next yoar's budget. The pro forma incomil statoment fos the curront year is presented below. For the coming yeac, the manogement of Gardner Corporation antcipates a 10 percent increase in sales, a 12 percent increase in variable costs, and a $64,000 increase in fixed costs: The break-even point for next year (rounded to the nearest dollain) woula be. Note: Do not round intermediate calculations