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 selling 100,800 units of product net sales $2.520,000 total costs and expenses $2.816.100 and net loss $296.100. Costs and expenses consisted of the following Total Cost of goods sold Variable $1,975,680 $1.323.000 $652,680 Fixed Selling expenses 651420 Administrative expenses 189,000 115,920 $35.500 73,000 115,920 $2,816,100 $1,512,000 $1,304,100 Management is considering the following independent alternatives for 2022. 1. Increase unit selling price 25% with no change in costs and expenses 2. Change the compensation of salespersons from fixed annual salaries totaling $252.000 to total salaries of $50.400 plus a 5% commission on net sales 3. Purchase new high-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to 5050