Premium Beds is a retailer of luxury bed frames located in Los Angeles, California. Due to a recent industry-wide financial crisis, the CFO of Premium Beds fears a significant drop in the firm's upcoming income stream. The CFO asked you to use the company financial information provided below. Sales price per unit Per-unit variable costs: Invoice cost Sales commissions $3,000.00 2,218.80 281.20 Total per-unit variable costs $2,500.00 Total annual fixed costs: Advertising Rent Salaries $236,000 178,000 386,000 Total annual fixed costs $ 800,000 The annual breakeven point in dollars is