Break-Even in Units Gelbart Company manufactures gas grills. Fixed costs amount to $42,532,000 per year. Variable costs per gas grill are $420, and the average price per gas grill is $1,400. Required:

1. How many gas grills must Gelbart Company sell to break even? ______gas grills

2. If Gelbart Company sells 46,095 gas grills in a year, what is the operating income?________ $

3. If Gelbart Companys variable costs increase to $448 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. ____gas grills