Sheridan Manufacturing's sales slumped badly in 2022 due to so many people purchasing gifts online. The company's income statement showed the following results from selling 500,000 units of product: net sales $2,215,000; total costs and expenses $2,609,020; and net loss $394,020. Costs and expenses consisted of the following: Total Variable Fixed Cost of goods sold $2,037,020 $1,319,000 $718,020 Selling expenses 236,000 68,000 168,000 Administrative expenses 336,000 168,000 168,000 $2,609,020 $1,555,000 $1,054,020 Management is considering the following alternative for 2023: Purchase new automated equipment that will change the proportion between variable and fixed expenses to 45% variable and 55% fixed. (a) Your answer has been saved. See score details after the due date. Compute the break-even sales dollars for 2022. (Round per unit value to 2 decimal places, eg. 52.75 and final answer to O decimal places, e.g. 5,275.)