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 520500 units of product: sales $2602500, total costs and expenses $2698042, and net loss $95542. costs and expenses cosisted of the amounts shown below.

Management is considering the following independent alternatives for 2021

1. Increase unit selling price 22% with no charge and costs, expenses, and volume.

2. Change the compensation of sales persons from fixed annual salaries totaling $156150 to total salaries of $62460 plus a 6% commission on sales.

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 Compute the break-even point in dollars for 2020. Break-even point $ Compute the contribution margin under each of the alternative courses of action, Contribution margin for alternative 1 Contribution margin for alternative 2 Compute the break-even point in dollars under each of the alternative courses of action. Break-even point for alternative 1 $ Break-even point for alternative 2 $ Which course of action do you recommend