Gelbart Company manufactures gas grills. Fixed costs amount to $$21,708,000$ per year. Variable costs per gas grill are $$400,$ and the average price per gas grill is $$1,000.$

Required:

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

fill in the blank $1$

gas grills

$2.$ If Gelbart Company sells $38,570$ gas grills in a year, what is the operating income?

$fill in the blank $2$

$3.$ 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.

fill in the blank $3$

gas grills