Selling price per unit (package of 2 CDs)......................................	$26.50
Variable costs per unit:
Direct material...............................................................................................................	$6.00
Direct labor......................................................................................................................	$5.00
Artist's royalties..............................................................................................................	$4.50
Manufacturing overhead..........................................................................................	$3.00
Selling expenses............................................................................................................	$1.30
Total variable costs per unit............................................................	$19.80
Annual fixed costs:
Manufacturing overhead..........................................................................................	$175,000
Selling and administrative.......................................................................................	$250,000
Total fixed costs................................................................................	$425,000
Forecasted annual sales volume (120,000 units).........................	$3,180,000

What is the company's break-even point in dollars?