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 79,000 units of product: net sales $1, 580,000; total costs and expenses $1, 637,000; and net loss $57,000. Costs and expenses consisted of the following. Management is considering the following independent alternatives for 2017. (a) Compote the break-even point in dollars for 2016. (b) Compute the break-even point in dollars under each of the alternative courses of action for 2017. Which course of action do you recommend