P5-3B Olgivie Company had a bad year in 2013. For the fit time in its history, it oper- ated at a Icws. The company' income statement showed the following results from selling 60,000 units of product: sales $ I total costs and expenses and net loss $210,000. Costs and expenses consisted of the amounts shown below. of Cost of sold Selling expenses Administrative expenses 480,000 1 80,000 S 930,000 123,000 115,000 $420,000 355,000 65,000 $840,000 Management is considering the following independent alternatives for 2014. I _ Increase unit selling price 25% with no change in costs, expenses, and sales volume. 2. Change the compensation of from fixed annual salaries totaling $200,000 to total salaries of $20,000 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 in dollars for 2013. (b) Compute the break-even point in dollars undereach of the alternative courses of action. (Round all ratios to nearest full percxnt_) Which course of action do you recommend? (b) Alternative 1,