P5-3A Tanek Corps sales slumped badly in 2017. For the first time in its history, it operated at a loss. The companys statement showed the following results from selling 500,000 units of product: sales $2,500,000, total costs and expenses $ 2,600,000, and net loss $ 100,000. Costs and expenses consisted of the amounts shown below. Total Variable Fixed Cost of goods sold $ 2,140,000 $ 1,590,000 $ 550,000 Selling expenses 250,000 92,000 158,000 Administrative expenses 210,000 68,000 142,000 $ 2,680,600 $ 1,750,000 $ 850,000 1. Increase unit selling price 20 % with no change in costs, expenses, and sales volume. 2. Change the compensation of salespersons from fixed annual salaries totaling $ 150,000 to total salaries of $ 60,000 plus a 5% commission on sales. a. Compute the break-even point in dollars for 2017 b. Compute the break-even point in collars under each of the alternative coursed of action.