3-41. CVP ANALYSIS, INCOME TAXES. (CMA, adapted) J.T. Brooks and Company, a manufacturer of quality handmade walnut bowls, has had a steady growth in sales for the past 5 years. However, increased competition has led Mr. Brooks, the president, to believe that an aggressive marketing campaign will be necessary next year to maintain the company's present growth. To prepare for next year's marketing campaign, the company's controller has prepared and presented Mr. Brooks with the following data for the current year, 2020: 4. What is the breakeven point in revenues for 2021 if the additional $16,500 is spent for advertising? 5. If the additional $16,500 is spent, what are the required 2021 revenues for 2021 net income to equal 2020 net income