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 product: net sales $1, 560, 000; total costs and expenses 51, 785, 000; and net loss $225, 000. Costs and expenses consisted of the following. Management is considering the following independent alternatives for 2017. Increase unit selling price 25% with no change in costs and expenses. Change the compensation of salespersons from fixed annual salaries totaling $201, 000 to total salaries of $35, 000 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. (a) Compute the break-even point in dollars for 2016. Break-even point 2, 010, 000 (b) Compute the break-even point in dollars under each of the alternative courses of action for 2017