a Cullumber Inc had a bad year in 2021. For the first time in its history it operated at a loss. The company's income statement showed the following results from selling 84,800 units of product: net sales $2.120,000 total costs and expenses $2 369,100; and net loss $249,100. Costs and expenses consisted of the following. Total Variable Fixed $1,662,080 $1,113,000 $549.080 Cost of goods sold Selling expenses Administrative expenses 548,020 97,520 450,500 159.000 61.480 97.520 $2.369,100 $1.272.000 $1,097.100 Management is considering the following independent alternatives for 2022 1 2 Increase unit selling price 25% with no change in costs and expenses. Change the compensation of salespersons from fixed annual salaries totaling $212,000 to total salaries of $42400 plus a 5% commission on net sales. Purchase new high-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to 50:50. 3 (a) Compute the break-even point in sales dollars for 2021. (Round contribution margin ratio to 4 decimal places eg. 0.2512 and final answer to decimal places, eg. 2,510.) Break-even point $ 2.742,750 (b) Compute the break-even point in sales dollars under each of the alternative courses of action for 2022. (Round contribution margin ratio to 3 decimal places es. 0.251 and final answers to decimal places, as 2510) Break-even point 1 Increase selling price $ 2109808 2. Change compensation $ 2650000 3. Purchase machinery $ 2828685 Which course of action do you recommend? Alternative 1