10. AL Zaveri Manufacturing's sales slumped badly in 2018. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 650,000 units of product: Net sales $2,600,000; total costs and expenses $2,670,000; and net loss $70,000. Costs and expenses consisted of the amounts shown below. Cost elements Total Variable Fixed Cost of Goods Sold 2200000 1540000 660000 Selling expenses 260000 92000 168000 Administrative expenses 210000 58000 152000 Total 2670000 1690000 980000 Management is considering the following independent alternatives for 2019. 1. Increase unit selling price 20% with no change in costs, expenses, and sales volume. 2. Change the compensation of salespersons from fixed annual salaries totaling $150,000 to total salaries of $60,000 plus a 3% commission on net sales. 3. Purchase new automated equipment that will change the proportion between variable and fixed cost of goods sold to 54% variable and 46% fixed. Instructions (a) Compute the break-even point in dollars for 2019. (b) Compute the break-even point in dollars under each of the alternative courses of action (Round all ratios to nearest full percent.) Which course of action do you recommend