Salvador Manufacturing builds and sells snowboards, skis and poles. The sales price and variable cost for each follows: Selling Price Product per Unit Snowboards $310 Variable Cost per Unit Skis Poles $400 $40 $180 $210 $30 Their sales mix is reflected in the ratio 7:3:1. If annual fixed costs shared by the three products are $163,900. Determine the break-even point in sales dollars. Break-even point $