Bonita Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 20% of sales. The income statement for the year ending December 31, 2014, is as follows.

BONITA BEAUTY CORPORATION

Income Statement

For the Year Ended December 31, 2014

Sales$75,320,000

Cost of goods sold

Variable$36,906,800

Fixed8,663,00045,569,800

Gross margin29,750,200

Selling and marketing expenses

Commissions15,064,000

Fixed costs10,750,00025,814,000

Operating income$3,936,200

The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 11% and incur additional fixed costs of $6,778,800.

Calculate the companys break-even point in sales dollars for the year 2014 if it hires its own sales force to replace the network of agents. (Round intermediate calculations to 2 decimal places e.g. 10.25 and final answers to 0 decimal places, e.g. 2,510.)