Kindle, Inc. manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 12.5% of sales. The income statement for the year ending December 31, 2022, is as follows (all amounts are in $000s):

KINDLE, INC.

Income Statement

Year Ending December 31, 2022

Sales $130,000

Cost of goods sold

Variable $58,500

Fixed 14,350 72,850

Gross profit 57,150

Selling and marketing expenses

Commissions $16,250

Fixed costs 17,100 33,350

Net income $ 23,800

The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 10% and will incur additional fixed costs of $13 million per year.

Under the current policy of using a network of sales agents, calculate Kindle, Inc.'s break-even point in sales dollars for the year 2022.