Please calculate financial break even point

REVENUE 2014 2015 2016 Les salesreturns and alowances 200 230 260 E20 Net Sales 3192800 331220 531330 COST OF SALE Plus goodspurchased manufactured 120 165 185 1901 360 420 435 440 Less ending inventory TotaCost of God 3 Sold 5110 1105 370 3185 53.145 Goss profit 527665 331050 OPERATINGUERENSES Salaries Dnd wages 3200000 2400000 Commissions 3000 l Advertising Total Exp Genera Adminisiatve 50000 0000 Employee benefits 0000 5000 Cootage 1000 2000 Equipment maintenance rental 50000 20500 E000 AT000 Totaoperating ESpenses 26 01700 2402000 270700 00 income gain a u NET INCOME SS) 015 3070