Lawn Master Company, a manufacturer of riding lawn mowers, has a projected income for the coming year as follows:

Sales					$	44,000,000
Operating expenses:
Variable expenses	$	28,600,000
Fixed expenses		7,700,000
Total expenses						36,300,000
Operating profit					$	7,700,000

Required:

1. Determine the breakeven point in sales dollars.

2. Determine the required sales in dollars to earn a before-tax profit of $9,152,500. (Do not round intermediate calculations. Round your answer to the nearest whole dollar amount.)

3. What is the breakeven point in sales dollars if the variable expenses increases by 9%? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.)