What is Sheridans breakeven point in sales dollars?

Sheridan Profiles provides testing services to school districts that wish to assess students' reading and mathematical abilities. Last year Sheridan evaluated 33,000 math tests and 11,000 reading tests. An income statement for last year follows. Math Testing Reading Testing Total Company Total Per Unit Total Per Unit Sales revenue $660,000 $20 $396,000 $36 $1,056,000 Variable expenses 462,000 14 198,000 18 660,000 Contribution margin $198,000 $6 $198,000 $18 396,000 Fixed expenses 198,000 Operating income $198,000