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

Sales			$	41,000,000
Operating expenses:
Variable expenses	$ 34,850,000
Fixed expenses	3,075,000
Total expenses				37,925,000
Operating profit			$	3,075,000

Required:

1.

Determine the breakeven point in sales dollars.

2.

Determine the required sales in dollars to earn a before-tax profit of $4,050,000. (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 cost increases by 12%? (Do not round intermediate calculations. Round your answer to the nearest whole dollar amount.)