Pharoah Manufacturing's 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 54,000 units of product: net sales $1,620,000; total costs and expenses $1,809,000; and net loss $189,000. Costs and expenses consisted of the amounts shown below: Total Variable Fixed Cost of goods sold $1,215,000 $837,000 $378,000 Selling expenses 432,000 112,500 319,500 Administrative expenses 162,000 103,500 58,500 $1,809,000 $1,053,000 $756,000 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 $180,000 to total salaries of $18,000 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. (b) Calculate the break-even point in dollars under each of the alternative courses of action. (Round contribution margin ratio to O decimal places, eg. 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 Save for Later S Attempts: 0 of 3 used Submit