Midlands Inc. had a bad year in 2016. For the first time in its history, it operated at a loss. The companys income statement showed the following results from selling 79,000 units of product: net sales $1,975,000; total costs and expenses $1,805,000; and net loss $170,000. Costs and expenses consisted of the following.

		Total		Variable		Fixed
Cost of goods sold		$1,148,000		$645,000		$503,000
Selling expenses		510,000		90,000		420,000
Administrative expenses		147,000		55,000		92,000
		$1,805,000		$790,000		$1,015,000

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 $205,000 to total salaries of $36,000 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. COMPUTE THE BREAK-EVEN POINT IN DOLLARS UNDER EACH OF THE ALTERNATIVE COURSES OF ACTION FOR 2017. I don't care about showing work at this point, just give answers ASAP please.