Gold Star Rice, Ltd., of Thailand exports Thai rice throughout Asia. The company grows three varieties of riceFragrant, White, and Loonzain. Budgeted sales by product and in total for the coming month are shown below:

Product

	White			Fragrant			Loonzain			Total
Percentage of total sales		48%			20%			32%			100%
Sales	$	340,800	100%	$	142,000	100%	$	227,200	100%	$	710,000	100%
Variable expenses		102,240	30%		113,600	80%		124,960	55%		340,800	48%
Contribution margin	$	238,560	70%	$	28,400	20%	$	102,240	45%		369,200	52%
Fixed expenses											228,800
Net operating income										$	140,400

Dollar sales to break even	=	Fixed expenses	=	$228,800	= $440,000
		CM ratio		0.52

As shown by these data, net operating income is budgeted at $140,400 for the month and break even sales at $440,000.

Assume that actual sales for the month total $710,000 as planned. Actual sales by product are: White, $227,200; Fragrant, $284,000; and Loonzain, $198,800.

Prepare a contribution format income statement for the month based on actual sales data.

Gold Star Rice, Ltd.
Contribution Income Statement
	Product
	White			Fragrant			Loonzain			Total
Percentage of total		%			%			%			%
			%			%			%			%
			%			%			%			%
	$0	0	%	$0	0	%	$0	0	%	0	0	%
										$0

Compute the break-even point in dollar sales for the month based on your actual data. (Round your final answer to the nearest whole dollar.)

	Break-even point in sales dollars