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

Sales					$	30,000,000
Operating expenses:
Variable expenses	$	16,500,000
Fixed expenses		6,750,000
Total expenses						23,250,000
Operating profit					$	6,750,000

Required:

1. Determine the breakeven point in sales dollars.

2. Determine the required sales in dollars to earn a before-tax profit of $7,425,000. (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 expenses increases by 15%? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.)