Carla Vista Corp.s sales slumped badly in 2020. For the first time in its history, it operated at a loss. The companys income statement showed the following results from selling 585,500 units of product: sales $2,927,500, total costs and expenses $3,036,000, and net loss $108,500. Costs and expenses consisted of the amounts shown below.

		Total		Variable		Fixed
Cost of goods sold		$2,497,340		$1,920,440		$576,900
Selling expenses		292,750		107,732		185,018
Administrative expenses		245,910		79,628		166,282
		$3,036,000		$2,107,800		$928,200

Management is considering the following independent alternatives for 2021.

1.		Increase unit selling price 20% with no change in costs, expenses, and sales volume.
2.		Change the compensation of salespersons from fixed annual salaries totaling $175,650 to total salaries of $70,260 plus a 4% commission on sales.

Compute the break-even point in dollars under each of the alternative courses of action.

Break-even point for alternative 1		$ ___________________
Break-even point for alternative 2		$ ___________________