Ruth Lewis owns and operates Sunland, a bakery that creates personalized birthday cakes for a childs first birthday. The cakes, which sell for $ 56 and feature an edible picture of the child, are shipped throughout the country. A typical months results are as follows:

Sales revenue		$ 828,240
Variable expenses		621,180
Contribution margin		207,060
Fixed expenses		109,200
Operating income		$ 97,860

What is Sunland s monthly breakeven point in sales dollars?

Breakeven sales

$ enter breakeven sales amount in dollars