I need help finding the break-even point. The fixed costs are $350,000, the variable costs are $75,000, and the selling price is $40,000.

Income Statement

Revenue	12/31/2018	12/31/2017	12/31/2016	12/31/2015
Total Revenue	160,338,000	156,776,000	151,800,000	149,558,000
Cost of Revenue	145,660,000	140,197,000	134,616,000	131,410,000
Gross Profit	14,678,000	16,579,000	17,184,000	18,148,000
Operating Expenses
Research Development	-	-	-	-
Selling General and Administrative	11,403,000	9,770,000	12,597,000	10,097,000
Non Recurring	-	-	-	-
Others	-	-	-	-
Total Operating Expenses	157,063,000	149,967,000	147,213,000	141,507,000
Operating Income or Loss	3,275,000	6,809,000	4,587,000	8,051,000
Income from Continuing Operations
Total Other Income/Expenses Net	1,070,000	1,339,000	2,209,000	2,201,000
Earnings Before Interest and Taxes	3,275,000	6,809,000	4,587,000	8,051,000
Interest Expense	-1,228,000	-1,136,000	-899,000	-773,000
Income Before Tax	4,345,000	8,148,000	6,796,000	10,252,000
Income Tax Expense	650,000	520,000	2,189,000	2,881,000
Minority Interest	134,000	126,000	113,000	109,000
Net Income From Continuing Ops	3,695,000	7,628,000	4,607,000	7,371,000
Non-recurring Events
Discontinued Operations	-	-	-	-
Extraordinary Items	-	-	-	-
Effect Of Accounting Changes	-	-	-	-
Other Items	-	-	-	-
Net Income
Net Income	3,677,000	7,602,000	4,596,000	7,373,000
Preferred Stock And Other Adjustments	-	-	-	-
Net Income Applicable To Common Shares	3,677,000	7,602,000	4,596,000	7,373,000

Balance Sheet

Period Ending	12/31/2018	12/31/2017	12/31/2016	12/31/2015
Current Assets
Cash And Cash Equivalents	7,111,000	8,934,000	7,828,000	5,386,000
Short Term Investments	15,925,000	17,554,000	19,642,000	18,181,000
Net Receivables	3,698,000	10,599,000	11,102,000	11,042,000
Inventory	11,220,000	10,277,000	8,898,000	8,319,000
Other Current Assets	2,567,000	2,631,000	3,145,000	2,704,000
Total Current Assets	113,585,000	115,902,000	108,461,000	102,587,000
Long Term Investments	2,595,000	3,347,000	3,523,000	3,244,000
Property Plant and Equipment	37,691,000	36,901,000	33,692,000	32,177,000
Goodwill	-	75,000	50,000	6,000
Intangible Assets	-	213,000	198,000	124,000
Accumulated Amortization	-	-	-	-
Other Assets	16,755,000	18,426,000	14,894,000	16,154,000
Deferred Long Term Asset Charges	10,412,000	10,973,000	9,705,000	11,509,000
Total Assets	256,540,000	257,808,000	237,951,000	224,925,000
Current Liabilities
Accounts Payable	20,426,000	22,115,000	21,296,000	20,272,000
Short/Current Long Term Debt	2,314,000	1,960,000	1,361,000	961,000
Other Current Liabilities	18,868,000	18,299,000	16,277,000	16,084,000
Total Current Liabilities	95,569,000	94,600,000	90,281,000	82,336,000
Long Term Debt	11,833,000	12,575,000	13,222,000	11,060,000
Other Liabilities	23,088,000	24,419,000	25,086,000	23,959,000
Deferred Long Term Liability Charges	-	-	-	-
Minority Interest	134,000	126,000	113,000	109,000
Negative Goodwill	-	-	-	-
Total Liabilities	220,474,000	222,792,000	208,668,000	196,174,000
Stockholders' Equity
Misc. Stocks Options Warrants	-	-	-	-
Redeemable Preferred Stock	-	-	-	-
Preferred Stock	-	-	-	-
Common Stock	41,000	41,000	41,000	41,000
Retained Earnings	22,668,000	21,218,000	15,634,000	14,414,000
Treasury Stock	-8,783,000	-8,212,000	-8,135,000	-7,234,000
Capital Surplus	22,006,000	21,843,000	21,630,000	21,421,000
Other Stockholder Equity	-7,366,000	-6,959,000	-7,013,000	-6,257,000
Total Stockholder Equity	35,932,000	34,890,000	29,170,000	28,642,000
Net Tangible Assets	35,932,000	34,602,000	28,922,000	28,512,000

*Im sorry. The variable costs are $45,000 and the selling price is $55,000!