Carla Vista 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 70,800 units of product: net sales $2,124,000; total costs and expenses $2,371,800; and net loss $247,800. 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 30%, with no change in costs, expenses, or sates volume. 2. Change the compensation of salespersons from fixed annual salaries totalling $236,000 to total silaries of $23.600 plus a 5% commission on net sales. 3. Purchase new ligh-tech factory machinery that will change the proportion botween variable and fored cost of goods sold to 50.50 . Calculate the break-even point in dollars for 2022