Oullumber Inc. had a bad year in 2021. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 67,200 units of product net sales $1,680,000 : total costs and expenses $1,877,400; and net loss $197.400. Costs and expenses consisted of the following Management is considering the following independent alternatives for 2022. 1. Increase unit selling price 25% with no change in costs and expenses. 2. Change the compensation of salespersons from fived annual salaries totaling 5168.000 to total salaries of 533.600 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. (a) Compute the break-even point in sales dollars for 2021 I fiound contribution margin ratio to 4 decimal places e.g. 0.2512 and final answer to 0 decimal places, es. 2.510.) Break-even point 5 (b) Compute the break-even point in sales dollars under each of the altemative courses of action for 2022. (Round contribution marsin ratio to 3 decimal places eg. 0.251 and final answers to 0 decimal ploces, es 2,510. Wrich course of action do you rocommend