XYZ, 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, 2019, is as follow. XYZ, INC. Income Statement Year Ending December 31, 2019 Sales Cost of goods sold Variable Fixed $58,500 14,350 Gross margin Selling and marketing expenses Commissions $16,250 Fixed costs 17,100 Operating income $130,000 72,850 57,150 33,350 $ 23.800 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 incur additional fixed costs of $13 million. Instructions (a) Under the current policy of using a network of sales agents, calculate XYZ, Inc.'s break-even point in sales dollars for the year 2019. (b) Calculate the company's break-even point in sales dollars for the year 2019 if it hires its own sales force to replace the network of agents