Sheridan Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 19% of sales. The income statement for the year ending December 31 , 2025 , is as follows. The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 9% and incur additional fixed costs of $7,840,000. (a) Under the current policy of using a network of sales agents, calculate the Sheridan Beauty Corporation's break-even point in sales dollars for the year 2025