Listed below is the income statement for Tom and Sue Travels, Incorporated.

TOM AND SUE TRAVELS, INCORPORATED

Income Statement for Year End

$($in millions of dollars$)$

Net sales $ $19\mathrm{.}600$

Less: Cost of goods sold $9\mathrm{.}000$

Gross profits $ $10\mathrm{.}600$

Less: Other operating expenses $4\mathrm{.}150$

Earnings before interest, taxes, depreciation, and amortization $($EBITDA$)$ $ $6\mathrm{.}450$

Less: Depreciation $3\mathrm{.}800$

Earnings before interest and taxes $($EBIT$)$ $ $2\mathrm{.}650$

Less: Interest $0\mathrm{.}840$

Earnings before taxes $($EBT$)$ $ $1\mathrm{.}810$

Less: Taxes $0\mathrm{.}380$

Net income $ $1\mathrm{.}430$

The CEO of Tom and Sue$’$s wants the company to earn a net income of $$3\mathrm{.}200$ million. Cost of goods sold is expected to be $60$ percent of net sales, depreciation and other operating expenses are not expected to change, interest expense is expected to increase to $$1\mathrm{.}306$ million, and the firm$’$s tax rate will be $21$ percent. 

Calculate the net sales needed to produce net income of $$3\mathrm{.}200$ million.