Gelbart Company manufactures gas grills. Fixed costs amount to $24,156,000 per year. Variable costs per gas grill are $400, and the average price per gas grill is $1,000. Required: 1. How many gas grills must Gelbart Company sell to break even? gas grills 2. If Gelbart Company sells 43,945 gas grills in a year, what is the operating income? 3. If Gelbart Company's variable costs increase to $420 per grill while the price and fixed costs remain unchanged, what is the new break-even point? If required, round your answer to the nearest whole-number. gas grills