No More Standing is a retailer of office chairs located in San Francisco, California. Due to increased market competition, the CFO of No More Standing has grown worried about the firm's upcoming income stream. The CFO asked you to use the company financial information provided below. Sales price $75.00 Per-unit variable costs: Invoice cost 41.70 Sales commissions 18.30 Total per-unit variable costs $ 60.00 Total annual fixed costs: Advertising $ 56,000 Rent 78,000 Salaries 226,000 Total fixed costs $360,000 The annual breakeven point, in dollar sales, is