The Sasha Corp. currently sells gourmet dog food for $1.2 per can. The variable cost is 80 cents per can, and the packaging and marketing operations have fixed costs of $360,000 per year. Depreciation is $60,000 per year. What is the account break-even? Ignoring taxes, what will be the increase in operating cash flow if the quantity sold rises to 10% above the break-even point?