Can someone help me figure out contribution margin and break-even point for alternative 2

Dousmann Corp.'s sales slumped badly in 2014. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 714,000 units of product: sales 52, 856,000; total costs and expenses $3, 022, 600; and net loss 5166, 600. Costs and expenses consisted of the amounts shown below. Management is considering the following independent alternatives for 2015. 1. Increase unit selling price 24% with rho change in costs, expenses, and sales volume. 2. Change the compensation of salespersons from fixed annual salaries totaling $178, 500 to total salaries of $71, 400 plus a 5% commission on sales. (a) Compute the break-even point in dollars for 2014. (b) Compute the contribution margin under each of the alternative courses of action. Contribution margin for alternative course of action. which course of action do you recommend