Break-Even in Units Gelbart Company manufactures gas grills. Fixed costs amount to $16,980,600 per year. Variable costs per gas grill are $245, and the average price per gas grill is $700. Required: 1. How many gas grills must Gelbart Company sell to break even? gas grills 2. If Gelbart Company sells 39,820 gas grills in a year, what is the operating income? 3. If Gelbart Company's variable costs increase to $259 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