Break-Even in Units Gelbart Company manufactures gas grills. Fixed costs amount to $31,417,100 per year. Variable costs

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Break-Even in Units Gelbart Company manufactures gas grills.
Fixed costs amount to $31,417,100 per year. Variable costs per gas
grill are $455, and the average price per gas grill is $1,300.
Required: 1. How many gas grills must Gelbart Company sell to break
even? fill in the blank 1 gas grills 2. If Gelbart Company sells
39,700 gas grills in a year, what is the operating income? $fill in
the blank 2 3. If Gelbart Company's variable costs increase to $481
per grill while the price and fixed costs remain unchanged, what is
the new break-even point? If required, round your answer to the
nearest whole number. fill in the blank 3 gas grills