Whispering Winds, Inc. manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission of 12.5% of sales. The income statement for the year ending December 31,2022 , is as follows (all amounts are in $000 s): WHISPERING WINDS, INC. Income Statement Year Ending December 31, 2022 Sales $145,600 Cost of goods sold Variable $65,520 Fixed Gross profit 16,072-(81,592)/(64,008) Selling and marketing expenses Commissions $18,200 Fixed costs 19,152 Net income $26656.

The company is considering hiring its own sales staff to replace the network of agents. it will pay its salespeople a commission of 10% and will incur additional fixed costs of $13 million per year,

what is the break even point?