The most recent financial statements for Beckett Co. are shown here:

INCOME STATEMENT		BALANCE SHEET
Sales	$	85,700		Current assets	$	29,500		Long-term debt	$	71,000
Costs		73,000		Fixed assets		165,000		Equity		123,500
Taxable income	$	12,700		Total	$	194,500		Total	$	194,500
Taxes (24%)		3,048
Net income	$	9,652

Assets and costs are proportional to sales. The company maintains a constant 40 percent dividend payout ratio and a constant debt-equity ratio.

What is the maximum increase in sales that can be sustained assuming no new equity is issued? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)