Break-Even in Units Gelbart Company manufactures gas grills. Fixed costs amount to $31,683,600 per year. Variable costs per gas grill are $520, and the average price per gas grill is $1,300. Required: 1. How many gas grills must Gelbart Company sell to break even? 36,600 X gas grills 2. If Gelbart Company sells 43,045 gas grills in a year, what is the operating income? 1,956,500 X 3. If Gelbart Company's variable costs increase to $546 per grill while the price and fixed costs remain unchanged, what is the new break-even point? If required, round your answer to the nearest whole number. 37,676 X gas grills