Chillmax Company now sells both pairs of shoes and carryalls. Next year, Chillmax expects to produce total revenue of $210,000 and incur total variable cost of $81,375. Total fixed cost is expected to be $91,500. Required: 1. Calculate the break-even point in sales dollars for Chillmax. (Note: Round the contribution margin ratio to four decimal places and sales to the nearest dollar.) 2. Check your answer by preparing a contribution margin income statement.