Salvador Manufacturing builds and sells snowboards, skis and poles. The sales price and variable cost for each follows: Selling Price Variable Cost Product per Unit per Unit Snowboards $330 $190 Skis $390 $240 Poles $50 $30 Their sales mix is reflected in the ratio 8:3:2. If annual fixed costs shared by the three products are $161,000. Determine the break-even point in sales dollars. Break-even point $ X