$($Break$-$even analysis$)$ You have developed the income statement in the popup window,

$,$ for the Hugo Boss Corporation. It

represents the most recent year's operations, which ended yesterday. Your supervisor in the controller's office has just handed you a

memorandum asking for written responses to the following questions:

a$.$ What is the firm's break$-$even point in sales dollars?

b$.$ If sales should increase by $20$ percent, by what percent would earnings before taxes $($and net income$)$ increase?