In the year 2017, Pyramid Consulting had the following contribution income statement:

PYRAMID CONSULTING

Contribution Income Statement

For the Year 2017Sales revenue$ 1,300,000Variable costsCost of services$ 420,000Selling and administrative200,000(620,000)Contribution margin680,000Fixed Costs -selling and administrative(285,000)Before-tax profit395,000Income taxes (36%)(142,200)After-tax profit$ 252,800

(c) What is the break-even point in sales revenue if management makes a decision that increases fixed costs by $57,000?

Use rounded contribution margin ratio (2 decimal places)foryour calculation. Round your answer UP to the nearest dollar.