Ivanhoe Profiles provides testing services to school districts that wish to assess students' reading and mathematical abilities. Last year Ivanhoe evaluated 33,000 math tests and 11,000 reading tests. An income statement for last year follows. Math Testing Reading Testing Total Company Total Per Unit Total Per Unit Sales revenue $990,000 $30 $506,000 $46 $1,496,000 Variable expenses 693,000 21 253,000 23 946,000 Contribution margin $297,000 $9 $253,000 $23 550,000 Fixed expenses 368,000 Operating income $182,000 (a) What is Ivanhoe'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