please solve

The condensed income statement for the Barbara and Michael partnership for 2025 is as follows. A cost behavior analysis indicates that 75% of the cost of goods sold are variable and 42% of the selling expenses are variable. Administrative expenses are $91,600 fixed. Michael was a marketing major in college. He believes that sales volume can be increased only by intensive advertising and promotional campaigns. He therefore proposed the following plan as an alternative to Barbara's: (1) increase unit variable selling expenses to $0.530, (2) lower the unit selling price by $0.30, and (3) increase fixed selling expenses by $49,000. Michael quoted an old marketing research report that said that sales volume would increase by 60% if these changes were made. Compute net income under Michael's proposal and the break-even point in sales dollars, (Round intermediate calculations to 2 decimal places, es. 15.25 and final answers to 0 decimal ploces, es. 2.520.)