Pricher Corporation's income statement for last year appears below:

Sales		$2,000,000
Cost of goods sold:
Direct materials	$500,000
Direct labor (variable)	150,000
Variable manufacturing overhead	50,000
Fixed manufacturing overhead	600,000	1,300,000
Gross margin		700,000
Selling and administrative expenses:
Variable	100,000
Fixed	300,000	400,000
Net operating income		$ 300,000

The break-even point last year in revenue was:

Choose the closest answer.

	a.	$1,500,000
	b.	$2,571,429
	c.	$1,250,000
	d.	$900,000