what is break even for 1999

Camar Automotive Hoist-Selected Financial Statistics (1997-1999) 1997 1998 1999 Sales $6,218,000 $7,454,000 $9.708,000 Cost of Sales 4,540,000 5,541,000 6,990,000 Contribution 1,678,000 1.913,000 2,718,000 Marketing Expenses 507,000 510,000 530,000 Administrative Expenses 810,000 820,000 840,000 Earnings Before Tax 361,000 583,000 1,348,000 Units Sold 723 847 1,054 Source: Company records * Marketing expenses in 1999 included advertising ($70,000); four salespeople ($240,000), marketing manager, and three sales support staff ($220,000)