Lake Company's sales budget shows the following projections for the year ending Dec. 31, 2021 First quarter Second quarter Third quarter Fourth quarter First quarter, 2022 40,000 units 50,000 units 60,000 units 80,000 units 70,000 units The quantity of finished goods inventory at the end of each quarter is maintained to 40% of the next quarter's budgeted unit sales. The production budget for units to be produced during the year would be units Dubai, Inc. sells products. Products C has a contribution margin ratio of 25% while product K has a variable cost ratio of 70%. Sales are in the fixed ratio of 30% and 70% for Cand K, respectively. Fixed costs are $119,700. The Dollar sales of Cat the break-even point would be