Plat Company operated at normal capacity during the current year producing $50,000$ units of its single product. Sales totaled $40,000$ units at an average price of $$20$ per unit. Variable manufacturing costs were $$8$ per unit and variable marketing costs were $$4$ per unit sold. Fixed costs amounted to $$108,000$ for manufacturing and $$80,000$ for marketing. There was no year$-$end work in process inventory. Ignore taxes.

What is Plat's break$-$even point in sales dollars for the current year?