You can charge $350 for a new service that has annual fixed costs of $1,652,100. Demand is anticipated to be just over 5,000 units of volume per year. The business will be divided among five payers: program 1 will cover 50% of charges for 15% of the patients; program 2 will pay 70% of charges for 15% of the patients, program 3 will pay 85% of charges for 5% of the patients, program 4 will pay 80% of charges for 15% of the patients, and program 5 will pay 90% of charges for 50% of the patients. Variable cost per unit of service is $200 and capacity available for the service is 9,500 units. What is the breakeven point for the opportunity? Would you pursue the opportunity?