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.

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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 $0$ decimal places, e$.$g$.5,275.)$

Breakeven sales