Cullumber Profiles provides testing services to school districts that wish to assess students' reading and mathematical abilities. Last year Cullumber evaluated 72,000 math tests and 24,000 reading tests. An income statement for last year follows. Math Testing Reading Testing Total Total Per Unit Total Per Unit Company Sales revenue $2,304,000 $32 $1,152,000 $48 $3,456,000 Variable expenses 1,440,000 20.00 576,000 24 2,016,000 Contribution margin $864,000 $12.00 $576,000 $24 1.440,000 Fixed expenses 720,000 Operating income $720,000 (a) What is Cullumber's breakeven point in sales dollars? (Use your answer of breakeven units to calculate the breakeven point in dollars. Round Breakeven units and point in dollar to decimal places, eg. 5,275) Breakeven sales $