Break-Even in Units Gelbart Company manufactures gas grills. Fixed costs amount to $27,460,800 per year. Variable costs per gas grill are $480, and the average price per gas grill is $1,200. Required: 1. How many gas grills must Gelbart Company sell to break even? gas grills 2. If Gelbart Company sells 41,320 gas grills in a year, what is the operating income? 3. If Gelbart Company's variable costs increase to $504 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