Ivanhoe Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 203 of sales. The income statement for the year ending December 31, 2022, is as follows. IVANHOE BEAUTY CORPORATION Income Statement For the Year Ended December 31, 2022 Sales $79,500,000 Cost of goods sold Variable Selling and marketing expenses Commissions he company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 8% nd incur additional fixed costs of $9,540,000. (a) Under the current policy of using a network of sales agents, calculate the Ivanhoe Beauty Corporation's break-even point in sales dollars for the year 2022