Ivanhoe Profiles provides testing services to school districts that wish to assess students' reading and mathematical abilities. Last year Ivanhoe evaluated 69,000 math tests and 23,000 reading tests. An income statement for last year follows. Math Testing Reading Testing Sales revenue Total $1,380,000 Per Unit Total Per Unit Total Company $20 Variable expenses Contribution margin 966,000 $414,000 14 $828,000 414,000 $6 $414,000 $36 $2,208,000 18 1,380,000 $18 828,000 Fixed expenses Operating income 414,000 $414,000 (a) What is Ivanhoe's breakeven point in sales dollars? (Use your answer of breakeven units to calculate the breakeven point in dollars. Round Breakeven units and point in dollar to O decimal places, e.g. 5,275.) Breakeven sales $