Blossam Inc. had a bad yaar in $2026.$ For the first time in its history, it operated at a loss. The company's income statement showad themachinery

following results from selling $81,600$ units of product: nat salas $$2,040,000$; total costs and expansas $$2,279,700$; and nat loss

$$239,700.$ Costs and expanses consistad of the following.

Managamant is considaring the follawing independent alternatives for $2022.$

Increase unit selling price $25\%$ with no change in costs and expenses.

Change the compensation of salaspersons from fived annual salaries totaling $$204,000$ to total salaries of $$40,900$ plus a $5\%\%$

commission an net sales.

Purchase naw high$-$tech factory machinery that will change the proportion betwean variable and foxed cost of goods sold to

$50$:$50.$

$($a$)$ Compute the braak$-$svan point in salas dollars for $2026.($Round contribution margin ratio to $4$ decimal places eg$.0\mathrm{.}2512$ and final

answer to $0$ decimal places, es$.2,510.$

Braak$-$zvan point $

$($b$)$ Compute the braak$-$svan point in salas dollars under each of the alternative courses of action for $2022.($Round contribution margin

ratio to $3$ decimal places e$.$g$.0\mathrm{.}251$ and final answers to $0$ decimal places, e$.$g$.2\mathrm{.}510.)$

Break$-$even point

Increase selling price $

Change compensation $

Purchase machinary $

Which course af action do you racommend?