Ploeger Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. 
The break-even point in dollar sales is closest to:
Definitions:
Social Facilitation Theory
The concept that an individual's performance is enhanced when they are observed by others.
Task Performance
The degree to which an individual carries out the activities and responsibilities assigned to them, often measured in terms of efficiency, effectiveness, and quality.
Social Psychological
Pertaining to the scientific study of how individuals think, feel, and behave in social contexts.
Norman Triplett
An American psychologist known for his work on social facilitation and considered a pioneer in the field of social psychology.
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