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 $300 $180 Skis $390 $230 Poles $50 $20 Their sales mix is reflected in the ratio 8:3:1. If annual fixed costs shared by the three products are $161,700. Determine the break- even point in sales dollars. Break-even point $