Crane Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 18% of sales. The income statement for the year ending December 31, 2022, is as follows.

CRANE BEAUTY CORPORATION Income Statement For the Year Ended December 31, 2022
Sales				$70,700,000
Cost of goods sold
Variable		$28,280,000
Fixed		8,810,000		37,090,000
Gross profit				$33,610,000
Selling and marketing expenses
Commissions		$12,726,000
Fixed costs		10,102,600		22,828,600
Operating income				$10,781,400

The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 10% and incur additional fixed costs of $5,656,000.

(a)

Under the current policy of using a network of sales agents, calculate the Crane Beauty Corporations break-even point in sales dollars for the year 2022.

Break-even point

$enter the break-even point in dollars