how do I find these two??

Midlands Inc. had a bad year in 2016. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 78,000 units of product net sales $ 1,950,000; total costs and expenses $ 1.795,000; and net loss $ . 155,000. Costs and expenses consisted of the following Total Variable Fxed 1,130,000 $633,000 $497,000 18000 90,000 428,000 Administrative expenses 147,000 57,000 90,000 1,795,000 $780,000 $1,015,000 Cost of goods sold Selling expenses Management is considering the following independent alternatives for 2017. 1. Increase unit selling price 30% with no change in costs and expenses. 2. Change the compensation of salespersons from fixed annual salaries totaling $ 202,000 to total salaries of $ 41,000 plus a 5% 3. Purchase new high-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to commission on net sales. 50:50