Madengrad Company manufactures a single electronic product called Precisionmix. This unit is a batch-density monitoring device attached to large industrial mixing machines used in flour, rubber, petroleum and chemical manufacturing. Precisionmix sells for $900 per unit. The following variable costs are incurred to produce each Precisionmix device.

Madengrad's income tax rate is 40 percent, and annual fixed-costs are $6,600,000. Except for an operating loss incurred in the year of incorporation, the firm has been profitable over the last five years.For Madengrad Company to achieve an after-tax net income of $540,000, annual sales revenue must be: