Sales $$50,281,306$

Variable costs $(27,121,000)$

Revenue before fixed costs $$23,160,306$

Fixed costs $(12,459,000)$

EBIT $$10,701,306$

Interest expense $(1,321,389)$

Earnings before taxes $$9,379,917$

Taxes at $25\%(2,344,979)$

Net income $$7,034,938$

$($Break$-$even analysis$)$ You have developed the income statement in the popup$$ window, LOADING...$,$ for the Hugo Boss Corporation. It represents the most recent$$ year's operations, which ended yesterday. Your supervisor in the$$ controller's office has just handed you a memorandum asking for written responses to the following$$ questions:

a$.$ What is the$$ firm's break$-$even point in sales$$ dollars?

b$.$ If sales should increase by $35$percent$,$ by what percent would earnings before taxes$($and net$$ income$)$ increase?

Question content area bottom

Part $1$

a$.$ What is the$$ firm's break$-$even point in sales$$ dollars?

$$$

$$

enter your response here$($Round to the nearest$$ dollar.$)$

Part $2$

b$.$ If sales should increase by $35$percent$,$ by what percent would earnings before taxes$$ increase?

$$

enter your response here$\%($Round to two decimal$$ places.$)$