Break-Even in Units Gelbart Company manufactures gas grills. Fixed costs amount to $14,157,000 per year Variable costs per gas grill are $175, and the average price per gas grill is $500. Required: 1. How many gas grile must Galbart Company 2. If Gelbart Company sells 45,990 gas grills in a year, what is the operating income? 3. If Gelbart Company's variable costs increase to $385 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 grils