What is the the break even point in sales dollars in managerial accounting?

Required information [The following information applies to the questions displayed below] Serendipity Sound, Inc. manufactures and sells compact discs. Price and cost data are as follows: Selling price per unit (package of two CDs) 19 25 . 06 Variable costs per unit: Direct material Direct labor 10 . 50 Manufacturing overhead 5. 00 Selling expenses 3. 90 1. 30 Total variable costs per unit $ 19 . 80 Annual fixed costs : Manufacturing overhead Selling and administrative 192, 080 Total fixed costs 276, 030 468, 000 Forecasted annual sales volume (120, 060 units ) $3, 600, 006 In the following requirements, ignore income taxes What is the company's break-even point in sales dollars? (Do not round your intermediate calculations.)