The following is last month's contribution format income statement:

Sales (30,000 units)	$1,800,000
Variable expenses	1,350,000
Contribution margin	450,000
Fixed expenses	260,000
Net operating income	$ 190,000

What is the company's break-even in sales dollars? (Do not round intermediate calculations.)

Multiple Choice

$260,000

$1,800,000

$1,610,000

$1,040,000