Cullumber Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 22% of sales. The income statement for the year ending December 31, 2022, is as follows.

CULLUMBER BEAUTY CORPORATION Income Statement For the Year Ended December 31, 2022
Sales				$77,700,000
Cost of goods sold
Variable		$33,411,000
Fixed		8,500,000		41,911,000
Gross profit				$35,789,000
Selling and marketing expenses
Commissions		$17,094,000
Fixed costs		10,470,000		27,564,000
Operating income				$8,225,000

The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 7% and incur additional fixed costs of $11,655,000.

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

Break-even point

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