$($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 $35$ percent, by what percent would earnings before taxes $($and net income$)$ increase?

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

$ $($Round to the nearest dollar.$)$

Data table

$($Click on the following icon in order to copy its contents into a spreadsheet.$)$

$\backslash$table$[[$Sales$,$$$51,103,161$