The most recent financial statements for Beckett Company are shown here:

INCOME STATEMENT BALANCE SHEET

Sales $ $82,100$ Current assets $ $26,500$ Long$-$term debt $ $65,000$

Costs $68,200$ Fixed assets $159,000$ Equity $120,500$

Taxable income $ $13,900$ Total $ $185,500$ Total $ $185,500$

Taxes $(23\%)3,197$

Net income $ $10,703$

Assets and costs are proportional to sales. The company maintains a constant $25$ 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?

Note: Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$