Jim Bowden, owner of Bowden Brake Service, is planning to expand his six-year- old brake service to include tune-ups and tire services. Based on budget estimates for the upcoming year, Jim expects net sales to be $951,251 with a cost of goods sold of $446,975 and total operating expenses of $210,568. From the budget he created, Jim computes fixed expenses to be $152,202. He used this to separate the total operating expenses into fixed and variable expenses. Jim is concerned that the new cost structure may damage his ability to produce a profit and he wants to perform a breakeven analysis for the upcoming year to gain insight. Compute the breakeven point for Jim's brake service