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

Sales		$ 32,000,000
Operating expenses:
Variable expenses	$ 20,800,000
Fixed expenses	5,600,000
Total expenses		26,400,000
Operating profit		$ 5,600,000

Required:

1. Determine the breakeven point in sales dollars.

2. Determine the required sales in dollars to earn a before-tax profit of $6,440,000. (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 13%? (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.)