Oriole Manufacturing's sales decreased significantly in 2021 due to increased online purchasing. The company's income statement showed the following results from selling 386,000 units of product: Net sales, $1,698,400; total costs and expenses, $2,546,400; and net loss of $848,000. Costs and expenses consisted of the following: Total Variable Fixed Cost of goods sold $1,506,400 $847,400 $659,000 Selling expenses 553,000 24,000 529,000 Administrative expenses 487,000 55,000 432,000 $2,546,400 $926,400 $1,620,000 Management is considering the following alternative for 2022: Purchase new automated equipment that will change the proportion between variable and fixed costs to 24% variable and 76% fixed. Calculate the break-even point in dollars under the alternative course of action for 2022. (Round per unit value to 2 decimal places, e.g. 52.75 and final answer to 0 decimal places, e.g. 5,275.) Break-even sales dollars $