Fredonia Inc. had a bad year in 2013. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 77, 600 units of product: Net sales $1, 482, 160; total costs and expenses $1, 753, 300; and net loss $271, 140. Costs and expenses consisted of the following. Management is considering the following independent alternatives for 2014. Increase unit selling price 26% with no change in costs and expenses. Change the compensation of salespersons from fixed annual salaries totaling $203, 800 to total salaries of $44, 100 plus a 5% commission on net sales. Purchase new high-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to 50:50. Compute the break-even point in dollars for 2014. (Round contribution margin ratio to 4 decimal places e.g. 0.2512 and final answers to O decimal places, e.g. 2, 510.) Break-even point $ Compute the break-even point in dollars under each of the alternative courses of action. (Round contribution margin ratio to 4 decimal places e.g. 0.2512 and final answers to 0 decimal places, e.g. 2, 510.) Increase selling price $ Change compensation $ Purchase machinery $ Which course of action do you recommend