Bonita Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 18% 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 Cost of goods sold $73,900,000 Variable Fixed Gross margin $34,733,000 8,910,000 43,643,000 $30,257,000 Selling and marketing expenses $13,302,000 10,940,000 Commissions 24,242,000 $6,015,000 Fixed costs Operating income The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 7% and incur additional fixed costs of $8,129,000 (a) Under the current policy of using a network of sales agents, calculate the Bonita Beauty Corporation's 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 point