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

INCOME STATEMENT				BALANCE SHEET
Sales	$	76,700		Current assets	$	22,000		Long-term debt	$	56,000
Costs		61,000		Fixed assets		150,000		Equity		116,000
Taxable income	$	15,700		Total	$	172,000		Total	$	172,000
Taxes (24%)		3,768
Net income	$	11,932

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.)