Bonita Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of18% of sales. The income statement for the year ending December 31, 2017, is as follows.

BONITA BEAUTY CORPORATION Income Statement For the Year Ended December 31, 2017
Sales	$79,300,000
Cost of goods sold
Variable	$31,720,000
Fixed	8,540,000	40,260,000
Gross margin	$39,040,000
Selling and marketing expenses
Commissions	$14,274,000
Fixed costs	10,750,000	25,024,000
Operating income	$14,016,000

The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of10% and incur additional fixed costs of $6,344,000.

(a) Under the current policy of using a network of sales agents, calculate the Bonita Beauty Corporations break-even point in sales dollars for the year 2017.(Round intermediate calculations to 2 decimal places e.g. 10.25 and final answers to 0 decimal places, e.g. 2,510.) Break-even poin