Wildhorse Corp.s sales slumped badly in 2022. For the first time in its history, it operated at a loss. The companys income statement showed the following results from selling 520,500 units of product: sales $2,602,500, total costs and expenses $2,699,520, and net loss $97,020. Costs and expenses consisted of the following amounts.

		Total		Variable		Fixed
Cost of goods sold		$2,220,660		$1,707,240		$513,420
Selling expenses		260,250		95,772		164,478
Administrative expenses		218,610		70,788		147,822
		$2,699,520		$1,873,800		$825,720

Management is considering the following independent alternatives for 2023.

1.		Increase the unit selling price 20% with no change in total costs, total expenses, and sales volume.
2.		Change the compensation of sales personnel from fixed annual salaries totaling $156,150 to total salaries of $62,460 plus a 4% commission on sales. All other total costs, total expenses, and total sales remain unchanged.

(a)

Compute the break-even point in sales dollars for 2022.