he following numbers were obtained from the income statement of a pasta sauce manufacturer

Net Sales $ 95,000,000

COGS $ 75,000,000

Fixed costs and expenses $ 6,500,000

Other Variable costs and expenses $ 950,000

Semi-fixed costs ( fixed; variable) $ 1,100,000

The companys management has been notified that tomatoes prices are expected to increase, resulting in an increase of COGS by 5%.

Calculate the Break-Even sales level.

What are the profits or losses?