Gorham Manufacturings sales slumped badly in 2020. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 63,000 units of product: net sales $1,890,000; total costs and expenses $2,085,300; and net loss $195,300. Costs and expenses consisted of the amounts shown below:

		Total		Variable		Fixed
Cost of goods sold		$1,409,300		$986,500		$422,800
Selling expenses		507,000		132,000		375,000
Administrative expenses		169,000		110,000		59,000
		$2,085,300		$1,228,500		$856,800

Management is considering the following independent alternatives for 2021.

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 $22,000 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) Calculate the break-even point in dollars for 2020.

b) Calculate the break-even point in dollars under each of the alternative courses of action. (Round contribution margin ratio to 2 decimal places, e.g. 15.25% and final answers to 0 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