Break-Even in Units Gelbart Company manufactures gas grills. Fixed costs amount to $31,417,100 per year. Variable costs per gas grill are $455, and the average price per gas grill is $1,300. Required: 1. How many gas grills must Gelbart Company sell to break even? fill in the blank 1 gas grills 2. If Gelbart Company sells 39,700 gas grills in a year, what is the operating income? $fill in the blank 2 3. If Gelbart Company's variable costs increase to $481 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. fill in the blank 3 gas grills