In planning its operations for next year based on a sales forecast of $3,000,000, Jan's Auto Company, Inc. prepared the following estimated costs and expenses:

	Variable	Fixed
Direct Material	$650,000
Direct Labor	700,000
Factory Overhead	300,000	$450,000
Selling Expense	120,000	180,000
General Admin. Expense	30,000	70,000
TOTAL	$1,800,000	$700,000

Calculate sales dollars at the break-even point.

Option A

$1,125,000

Option B

$2,650,000

Option C

$1,750,000

Option D

$2,000,000