Sandhill Corp.s sales slumped badly in 2022. For the first time in its history, it operated at a loss. The companys income statement showed the following results from selling 585,500 units of product: sales $ 2,927,500, total costs and expenses $ 3,035,440, and net loss $ 107,940. Costs and expenses consisted of the following amounts.

		Total		Variable		Fixed
Cost of goods sold		$ 2,496,780		$ 1,920,440		$ 576,340
Selling expenses		292,750		107,732		185,018
Administrative expenses		245,910		79,628		166,282
		$ 3,035,440		$ 2,107,800		$ 927,640

Management is considering the following independent alternatives for 2023.

1.		Increase the unit selling price 20% with no change in total costs, total expenses, and sales volume.
2.		Change the compensation of sales personnel from fixed annual salaries totaling $ 175,650 to total salaries of $ 70,260 plus a 5% commission on sales. All other total costs, total expenses, and total sales remain unchanged.

(a)

Compute the break-even point in sales dollars for 2022.

Break-even point

$ enter the break-even point in dollars