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Crane Corp. ' s sales slumped badly in 2 0 2 5 . For the first time in its history, it operated at a loss.

Crane Corp.'s sales slumped badly in 2025. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 585,500 units of product: sales $2,927,500, total costs and expenses $3,024,875, and net loss $97,375. Costs and expenses consisted of the following amounts.
\table[[,Total,Variable,Fixed,],[Cost of goods sold,$2,486,215,$2,008,265,$477,950,],[Selling expenses,292,750,107,732,185,018,],[Administrative expenses,245,910,,79,628,166,282],[,$3,024,875,$2,195,625,$829,250,]]
Management is considering the following independent alternatives for 2026.
Increase the unit selling price 25% with no change in total costs, total expenses, and sales volume.
Change the compensation of sales personnel from fixed annual salaries totaling $175,650 to total salaries of $70,260 plus a 5% commission on sales. All other total costs, total expenses, and total sales remain unchanged.
(a)
Your answer is correct.
Compute the break-even point in sales dollars for 2025.
Break-even point $
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Attempts: 1 of 3 used
(b)
Compute the contribution margin ratio under each of the alternative courses of action. (Round answers to 0 decimal places, eg.52%.)
Contribution margin ratio for alternative 1
Contribution margin ratio for alternative 2
Compute the break-even point in sales dollars under each of the alternative courses of action. (Round intermediate value for contribution margin ratio to 0 decimal places, eg.52% and final answer to 0 decimal places, e.5,275.)
Break-even point for alternative 1$
Break-even point for alternative 2$
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