Cullumber 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 78,000 units of product: net sales $1,560,000; total costs and expenses $1,976,000; and net loss $416,000. Costs and expenses consisted of the following. Total Variable Fixed Cost of goods sold $1,320,400 $785,000 $535,400 Selling expenses 504,600 91,000 413,600 Administrative expenses 151,000 60,000 91,000 $1,976,000 $936,000 $1,040,000 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 $ 197,000 to total salaries of $42,010 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 50:50. (a) Compute the break-even point in dollars for 2021. (Round contribution margin ratio to 2 decimal places e.g. 0.25 and final answer to O decimal places, e.g. 2,510.) Break-even point $ (b) Compute the break-even point in dollars under each of the alternative courses of action for 2022. (Round contribution margin ratio to 3 decimal places e.g. 0.251 and final answers to 0 decimal places, e.g. 2,510.) Break-even point 1. Increase selling price $ 2. Change compensation $ 3. Purchase machinery $ Which course of action do you recommend