LeAnn Sands has reason to believe that 2017 will be a replication of 2016 (see Problem 8) except that cost of goods sold is expected to be 5 percent of the estimated $450,000 in revenues. Other income statement relationships are expected to remain the same in 2017 as they were in 2016. Calculate the EBDAT breakeven point for 2017 for Salza in terms of survival revenues.