Blossom Manufacturing's sales slumped badly in 2022. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 48,000 units of product: net sales $1,440,000; total costs and expenses $1,608,000; and net loss $168,000. Costs and expenses consisted of the amounts shown below: Cost of goods sold Selling expenses Administrative expenses Total $1,080,000 (a) 384,000 144,000 $1,608,000 Break-even point $ Variable $744,000 100,000 92,000 $936,000 Fixed $336,000 Calculate the break-even point in dollars for 2022. 284,000 Management is considering the following independent alternatives for 2023: 52,000 1. Increase the unit selling price by 25% with no change in costs, expenses, or sales volume. 2. Change the compensation of salespersons from fixed annual salaries totalling $160,000 to total salaries of $16,000 plus a 5% commission on net sales. $672,000 3. Purchase new high-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to 50:50.