Morgan Designs manufactures decorative iron railings. In preparing for next year's operations, management has developed the following estimates: Total Per Unit Sales (20,000 units) $50.00 Direct materials $1,000,000 $200,000 $50,000 $10.00 Direct labor (variable) $2.50 Manufacturing overhead: Variable $3.50 $70,000 $80,000 Fixed $4.00 Selling & administrative: Variable $100,000 $5.00 Fixed $30,000 $1.50 If the per unit variable production costs increase by 15%, and fixed selling and administrative costs increase by 12%, what will be the new break-even point in dollar sales