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 54,000 units of product: net sales $1,782,000; total costs and expenses $2,065,392; and net loss $283,392. Costs and expenses consisted of the amounts shown below:

		Total		Variable		Fixed
Cost of goods sold		$1,412,392		$980,760		$431,632
Selling expenses		480,000		120,000		360,000
Administrative expenses		173,000		111,000		62,000
		$2,065,392		$1,211,760		$853,632

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 $181,000 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.

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		$