Gelbart Company manufactures gas grills. Fixed costs amount to $30,324,000 per year. Variable costs per gas grill are $560, and the average price per gas grill is $1,400.

Required:

1. How many gas grills must Gelbart Company sell to break even?

2. If Gelbart Company sells 38,690 gas grills in a year, what is the operating income?

3. If Gelbart Companys variable costs increase to $588 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.