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 67,200 units of product: net sales $2,016,000; total costs and expenses $2,251,200; and net loss $235,200. Costs and expenses consisted of the amounts shown below:

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 67,200 units of product: net sales $2,016,000; total costs and expenses $2,251,200; and net loss $235,200. Costs and expenses consisted of the amounts shown below: Total Variable Fixed Cost of goods sold $1,512.000 $1,041,600 $470,400 Selling expenses 537.600 140,000 397,600 Administrative expenses 201.600 128,800 72,800 $2,251,200 $1,310,400 $940,800 Management is considering the following independent alternatives for 2023: 1. Increase the unit selling price by 30%% with no change in costs, expenses, or sales volume. 2. Change the compensation of salespersons from fixed annual salaries totalling $224,000 to total salaries of $22,400 plus a 10% 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. Calculate the break-even point in dollars for 2022. Break-even point $ 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 30%% Break-even point if there is a change in compensation $ Break-even point if there is a purchase of new high-tech factory machinery