In 2012, Teller Company sold 3,000 units at $400 each. Variable expenses were $280 per unit, and fixed expenses were $180,000. The same selling price, variable expenses, and fixed expenses are expected for 2013. What is Tellers break-even point in sales dollars for 2013?

		$1,800,000
		$1,200,000
		$1,714,286