Crane Inc. had a bad year in 2021 . For the first time in its history, it operated at a loss. The company's income statement showed the following results from salling 83,200 units of product: net sal 8 s $2,090,000; total costs and expenses $2,324,400; and net loss $244,400. Costs and expenses consisted of the following. Manapament is considering the following indapendent altarnativas for 2022. 1. Increses unit selling price 25% with no change in coats and expenses. 2. Change the compensation of salespersons from ficed annual salaries totalina $208,000 to total salarias of $41,600 plus a 5% commission on nat sales. 3. Purchase new high-tech factory machinery that will change the proportion between variable and fived coat of goods sold to 50:50. (a) Campute the break-even point in sales dollars for 2021 . (Round contribution margin ratio to 4 decimal places es. 0.2512 and final answer to 0 decimal places, e.s. 2,510.) Brakeven point \$ (b) Compute the break-sven point in sales dollars under sach of the altemative courses of action for 2022 (Round contribution margin ratio to 3 decimal places eg. 0.251 and final answers to 0 decimal places, e.8. 2,510.j Which course of action do you recommend