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: Variable Cost of goods sold Selling expenses Administrative expenses Total $1,080,000 384,000 144,000 Fixed $336,000 284,000 $744,000 100,000 92,000 $936,000 52,000 $1,608,000 $672,000 Management is considering the following independent alternatives for 2023: 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. 3. Purchase new high-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to 50:50. (b) Calculate the break-even point in dollars under each of the alternative courses of action. (Round contribution margin ratio to O decimal places, e.g. 15% and final answers to 0 decimal places, e.g. 5,275.) $ Break-even point if unit selling price increases by 25% $ Break-even point if there is a change in compensation $ Break-even point if there is a purchase of new high-tech factory machinery