Calculate break even in sales if commissions are unchanged 17.5 , and if they go up to 20%

Sales $18,000,000 Manufacturing expenses: Variable Fixed overhead $8,100,000 2,340,000 10,440,000 7,560,000 Gross margin Selling and administrative expenses Commissions to agents 3,150,000 120,000 1800,000 Fixed marketing expenses* Fixed Administrative expenses Net Operating Income Fixed interest expenses Income before income taxes Income taxes (30%) Net Income 5,070,000 2,490,000 540,000 1,950,000 585,000 $1365,000