How can you determine the BREAK EVEN from the given information?

Balance Sheet Survey
Cash	$13,283
Accounts Receivable	$34,178
Inventory	$25,532
Total Current Assets	$72,992
Plant and equipment	$368,900
Accumulated Depreciation	($182,593)
Total Fixed Assets	$186,307
Total Assets	$259,299
Accounts Payable	$6,950
Current Debt	$0
Long Term Debt	$70,539
Total Liabilities	$77,489
Common Stock	$90,120
Retained Earnings	$91,690
Total Equity	$181,810
Total Liabilities & Owners' Equity	$259,299
Income Statement Survey
Sales	$204,507
Variable Costs (Labor, Material, Carry)	$98,929
Depreciation	$24,593
SGA (R&D, Promo, Sales, Admin)	$23,152
Other (Fees, Writeoffs, TQM, Bonuses)	($2,412)
EBIT	$60,245
Interest (Short term, Long term)	$9,292
Taxes	$17,833
Profit Sharing	$662
Net Profit	$32,457