CVP analysis involves calculation of breakeven point in units.  

Roney Rogers, a recent business school graduate, plans to open a wholesale dairy products firm. The business will be
completely financed with equity. Rogers expects first year sales to total $5,500,000. He desires to earn a target pre tax profit of $1,000,000 during his first year of operation. Variable costs are 40% of sales.

What is Rogers' breadeven level of sales at the level of fixed operating cost ?

Fixed cost $2,300,000