Oriole Manufacturings 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 66,000 units of product: net sales $1,980,000; total costs and expenses $2,211,000; and net loss $231,000. Costs and expenses consisted of the amounts shown below:

Management is considering the following independent alternatives for 2023:

1.	Increase the unit selling price by 25% with no change in costs, expenses, or sales volume.
2.	Change the compensation of salespersons from fixed annual salaries totalling $220,000 to total salaries of $22,000 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.

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Total Cost of goods sold Selling expenses Administrative expenses $1,485,000 528,000 198,000 Variable $1,023,000 137,500 126,500 Fixed $462,000 390,500 71,500 $924,000 $2,211,000 $1,287,000 Calculate the break-even point in dollars under each of the alternative courses of action. (Round contribution margin ratio to O decimal places, e.g. 15% and final answers to O decimal places, e.g. 5,275.) $ Break-even point if unit selling price increases by 25% $ Break-even point if there is a change in compensation Break-even point if there is a purchase of new high-tech factory machinery