**Please Help**

Cema Ltd. has sales of $10,000,000 per year, and currently has not made any sales on credit for several years, but complains about the sales ceiling. An expert recommends that the company increase its sales conditions to n/45, keeping in mind that it would have to set up a credit bureau at an annual cost of $30,000. The expert assures Cema Ltd. that all customers would opt for the new credit policy and that bad debt losses would constitute 2% of sales. The interest rate charged by the bank is 18%, while the tax rate to which the company is subject is 50%. The cost of sales is 66%, the variable operating costs 15% of sales and the annual fixed costs $200,000. It is necessary to consider 360 days for the calculations.

We ask:

To determine the increase in sales required to leave the net income of Cema Ltd. unchanged if the new policy was implemented.