Sheridan Beauty Corporation manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 18% of sales. The income statement for the year ending December 31, 2025, is as follows. SHERIDAN BEAUTY CORPORATION Income Statement For the Year Ended December 31, 2025 Sales Cost of goods sold Variable Fixed Gross profit Selling and marketing expenses Commissions Fixed costs Operating income $79,700,000 $32,677,000 8,500,000 41.177.000 $38,523,000 $14,346,000 10,060,700 24,406,700 $14,116,300 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 $7,173,000. (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. Break-even point $