Ivanhoe Corp.'s sales slumped badly in 2022. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 515,500 units of product: sales $2,577,500, total costs and expenses $2,673,960, and net loss $96,460. Costs and expenses consisted of the following amounts. Total Variable Fixed Cost of goods sold $2,199,700 $1,690,840 $508,860 Selling expenses 257,750 94,852 162,898 Administrative expenses 216,510 70,108 146,402 $2,673,960 $1,855,800 $818,160 Management is considering the following independent alternatives for 2023 . Increase the unit selling price 20% with no change in total costs, total expenses, and sales volume. Change the compensation of sales personnel from fixed annual salarie