Break-Even in Units

Gelbart Company manufactures gas grills. Fixed costs amount to $12,534,000 per year. Variable costs per gas grill are $200, and the average price per gas grill is $500.

Required:

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

2. If Gelbart Company sells 44,475 gas grills in a year, what is the operating income? $______

3. If Gelbart Company's variable costs increase to $210 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