You have been asked to establish a pricing structure for radiology on a per-procedure basis, but first, you must establish the breakeven point. You are given the following data, what is the breakeven point? Budgeted Sales 1,020,400 Budgeted Procedures 10,000 Budgeted Fixed Cost $400,000 Budgeted Variable Costs per Procedure $80 Desired Profit $60,000