Night Key Sporting Goods Company, a wholesale company, engages independent sales agents to market the companys products throughout the country. These agents currently receive a commission of 20% of sales, but they are demanding an increase to 25% of sales made during the year ending December 31, 2019. The controller already prepared the 2019 Budget before learning of the agents demand for an increase in the commission.

The Budgeted 2019 Income Statement items are as follows:

Sales	10,000,000
Material Cost Labor Cost	3,000,000 2,000,000
Manufacturing Overhead Cost (VC/FC) General and Administrative Expenses	1,050,000 50,000
Selling Expenses (VC/FC)	2,000,000
Income tax (30%)	570,000

The companys Purchasing Department only purchases raw materials when there is a demand from the Production Department. The Factory Supervisor is in-charge of recruitment and training of factory workers. He only hires workers when labor is needed for production. Manufacturing overhead of P50,000 does not directly vary with sales. General and Administrative Expenses are fixed. However, the companys management is considering the possibility of employing full-time field sales personnel:

• An estimated monthly salary of P2,500 plus 5% of sales commission will be given to each three field sales personnel.

• In addition, a sales/office manager would be employed at a fixed salary of P160,000 per year.
• All other fixed costs, as well as the other variable cost percentages, would remain the same as the estimates in the prepared 2019 budgeted income statement.

Question:

1. If the company continues to use independent sales agents and agrees to their demand for a 25% sales commission, what is the volume in peso sales that would be required for the year ending December 31, 2019, to yield the same net income as projected in the budgeted income statement?

Note: the answer for this is sales of 13,333,333 but I'm confused as to how to derive this answer. I need a step by step solution