Break-Even in Units Gelbart Company manufactures gas grills. Fixed costs amount to $15,052,800 per year. Variable costs per gas grill are $280, and the average price per gas grill is $700.

Required:

1. How many gas grills must Gelbart Company sell to break even? fill in the blank

_________ gas grills

2. If Gelbart Company sells 39,020 gas grills in a year, what is the operating income?

$_____________

3. If Gelbart Company's variable costs increase to $294 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.

____________ 3 gas grills