Cullumber Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 21% of sales. The income statement for the year ending December 31,2022 , is as follows. The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 9% and incur additional fixed costs of $9,480,000. Calculate the company's break-even point in sales dollars for the year 2022 if it hires its own sales force to replace the network of agents. Break-even point \$