Sheridan Profiles provides testing services to school districts that wish to assess students reading and mathematical abilities. Last year Sheridan evaluated 57,000 math tests and 19,000 reading tests. An income statement for last year follows.

		Math Testing				Reading Testing
		Total		Per Unit		Total		Per Unit		Total Company
Sales revenue		$ 1,596,000		$ 28		$ 836,000		$ 44		$ 2,432,000
Variable expenses		1,254,000		22		418,000		22		1,672,000
Contribution margin		$ 342,000		$ 6		$ 418,000		$ 22		760,000
Fixed expenses										448,400
Operating income										$ 311,600

What is Sheridans breakeven point in sales dollars? (Use your answer of breakeven units to calculate the breakeven point in dollars. Round Breakeven units and point in dollar to 0 decimal places, e.g. 5,275.)

Breakeven sales

$ enter breakeven sales amount in dollars rounded to 0 decimal places