Morton Companys contribution format income statement for last month is given below:

Sales (46,000 units $23 per unit)	$	1,058,000
Variable expenses		740,600
Contribution margin		317,400
Fixed expenses		253,920
Net operating income	$	63,480

Refer to the original data. Rather than purchase new equipment, the marketing manager argues that the companys marketing strategy should be changed. Rather than pay sales commissions, which are currently included in variable expenses, the company would pay salespersons fixed salaries and would invest heavily in advertising. The marketing manager claims this new approach would increase unit sales by 30% without any change in selling price; the companys new monthly fixed expenses would be $405,214; and its net operating income would increase by 20%. Compute the company's break-even point in dollar sales under the new marketing strategy.