A Question 72 (3 points) Retake question Iron Decor manufactures decorative iron railings. In preparing for next year's operations, management has developed the following estimates: Total Per Unit Sales (20,000 units) $1,000,000 $50.00 Direct materials 200,000 10.00 Direct labor (variable) 50,000 2.50 Factory overhead: Variable 70,000 3.50 Fixed 86,000 4.00 Selling and administrative: Variable Fixed 100,000 5.00 30,000 1.50 If the per unit variable production costs increase by 15%, and if fixed selling and administrative expenses increase by 12%, what will be the new break-even point in sales dollars?