Sandhill 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, 2025, is as follows. SANDHILL BEAUTY CORPORATION Income Statement For the Year Ended December 31, 2025 Sales $74,800,000 Cost of goods sold Variable $29,920,000 Fixed 8,590,000 38,510,000 Gross profit $36,290,000 Selling and marketing expenses Commissions Fixed costs Operating income $15,708,000 10,890,500 26,598,500 $9,691,500 The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 10% and incur additional fixed costs of $8,228,000. Calculate the estimated sales volume in sales dollars that would generate an identical net income for the year ending December 31, 2025, regardless of whether Sandhill Beauty Corporation employs its own sales staff and pays them an 10% commission or continues to use the independent network of agents. (Hint: Set up an equation, with the net income formula employing independent agents as one side of the equation and the net income formula employing the company's own sales staff as the other side of the equation. Before solving, eliminate those aspects that are the same on each side of the equation as they do not vary under the two alternatives.) Estimated sales volume $