Cullumber Corp's sales slumped badly in 2020. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 520,500 units of product: sales $2.602.500, total costs and expenses $2.698,042, and net loss $95.542. Costs and expenses consisted of the amounts shown below. Total Variable Fixed Cost of goods sold $2.219.182 $1.738,470 $480,712 Selling expenses 260.250 95,772 164.478 Administrative expenses 218.610 70,788 147,822 $2.698,042 $1,905,030 $793,012 Management is considering the following independent alternatives for 2021. 1. Increase unit selling price 22% with no change in costs, expenses, and sales volume. 2 Change the compensation of salespersons from fixed annual salaries totaling $156.150 to total salaries of $62.460 plus a 6% commission on sales. (a) Compute the break-even point in dollars for 2020. Break-even point $