Need help with part c. thank you

Question 7 Bonita Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 21% of sales. The income statement for the year ending December 31, 2014, is as follows BONITA BEAUTY CORPORATION Income Statement For the Year Ended December 31, 2014 $78,990,000 Sales Cost of goods sold $36,335,400 Variable 8,940,000 45,275,400 Fixed Gross margin 33,714,600 Selling and marketing expenses 16,587,900 Commissions 10,900,000 27,487,900 Fixed costs Operating income $6,226,700 The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 11% and incur additional fixed costs of $7,899,000