Cullumber Manufacturing's sales slumped badly in 2022. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 63,600 units of product: net sales $1,908,000; total costs and expenses $2,130,600; and net loss $222,600. Costs and expenses consisted of the amounts shown below: Total Variable Fixed Cost of goods sold $1,431,000 $985,800 $445,200 Selling expenses 508,800 132,500 376,300 Administrative expenses 190,800 121,900 68,900 $2,130.600 $1,240,200 $890,400 Management is considering the following independent alternatives for 2023: 1. Increase the unit selling price by 25%% with no change in costs, expenses, or sales volume. 2. Change the compensation of salespersons from fixed annual salaries totalling $212,000 to total salaries of $21,200 plus a 10%: 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) Your answer is correct. Calculate the break-even point in dollars for 2022. Break-even point 2.544,000 i eTextbook and Media Attempts: 1 of 3 used Using multiple attempts will impact your score. 10%% score reduction after attempt 2 (b) Calculate the break-even point in dollars under each of the alternative courses of action. (Round contribution margin ratio to O decimal places, e-g. 15%% and final answers to O decimal places, e.g. 5,275.) Break-even point if unit selling price increases by 25%% Break-even point if there is a change in compensation Break-even point if there is a purchase of new high-tech factory machinery