Old
FC (fixed cost)=$40000; VC (variable cost)=0.6S, where S=sales.
TC (total cost)=FC+VC=40000+0.6S.
22000=profit (P)=S-TC=0.4S-40000; 0.4S=40000+22000=$62000, S=62000/0.4=$155,000.
VC=0.6*155000=$93,000.
New
FC=$44,000; VC=93000+9300=$102,300. TC=$146,300.
22000=S-146300, so S=$168,300.
Sales need to be $168,300 to maintain the same profit.