following results from selling 75,200 units of product: net sales $1,880,000; total costs and expenses $2,100,900; and net loss $220,900. Costs and expenses consisted of the following. 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 $188,000 to total salaries of $37,600 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 sales dollars for 2021. (Round contribution margin ratio to 4 decimal ploces es. 0.2512 and final answer to 0 decimal places, eg 2,510.1 Break-even point (b) Compute the break-even point in sales dollars under each of the alternative cougses of action for 2022. (Round contribution margin ratio to 3 decimal ploces eg. 0.251 and final answers to 0 decimal places, es. 2.510.)