Cullumber Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 19% 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				$ 74,800,000
Cost of goods sold
Variable		$ 29,920,000
Fixed		8,830,000		38,750,000
Gross profit				$ 36,050,000
Selling and marketing expenses
Commissions		$ 14,212,000
Fixed costs		10,333,400		24,545,400
Operating income				$ 11,504,600

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 $ 6,732,000.

(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

$ enter the breakeven point in dollars