Calculate the break-even point in dollars under each of the alternative course of action. 1. Break-even point if unit selling price increases by 25%. 2. Break even point if there is a change in compensation. 3. Break- even point if there is a purchase of new high-tech factory machinery.

Sunland 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 69,600 units of product: net sales $2,088,000; total costs and expenses $2,331,600; and net loss $243,600. Costs and expenses consisted of the amounts shown below: 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 $232.000 to total salaries of $23.200 plus a 10% 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