TB MC Qu. 3-48 (Algo) Gardner Corporation manufactures skateboards... Gardner Corporation manufactures skateboards and is in the process of preparing next year's budget. The proforma Income statement for the current year is presented below $1,850,000 Sales Cost of sales: Direct material Direct labor Variable overhead Fixed overhead Gross profit Selling and GGN Variable Fixed Operating income $300,000 200,000 82,500 150,000 732,500 $1,117,500 250,000 300,000 550,000 $ 567,500 The break-even point rounded to the nearest dollar) for Gardner Corporation for the current years: Muriple Choice $363633 Variable Fixed Operating income 250,000 300,000 550,000 $ 567,500 The break-even point (rounded to the nearest dollar) for Gardner Corporation for the current year is: Multiple Choice $363,633 $818,182 $911,545 $328.156