Marlin corp sold 7800 units at $25 per unit and suffered a net loss of $2000. The fixed expenses amounted to $80,000 and the variable expenses $117000. The marlin corp believes that by expended 200,000 in advertising, it could increase its alses, retaining the $25 unit selling price to generate a profit. Assuming the above facts, the slaes revenue reflecting the break even point is: