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Yard Tools manufactures lawnmowers, weed-trimmers, and chainsaws. Its sales mix and contribution margin per unit are as follows. Lawnmowers Weed-trimmers Chainsaws Sales Mix 20 % 50 % 30 % Contribution Margin per Unit $50 $22 $50 Yard Tools has fixed costs of $6,146,640. Compute the number of units of each product that Yard Tools must sell in order to break even under this product mix. Lawnmowers units Weed-trimmers units Chainsaws units Problem 61A Fredonia Inc. had a bad year in 2013. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 79,300 units of product: Net sales $1,570,140; total costs and expenses $1,730,100; and net loss $159,960. Costs and expenses consisted of the following. Cost of goods sold Selling expenses Administrative expenses Total $1,205,600 417,100 107,400 $1,730,100 Variable $783,900 70,500 42,500 $896,900 Fixed $421,700 346,600 64,900 $833,200 Management is considering the following independent alternatives for 2014. 1 Increase unit selling price 28% with no change in costs and expenses. . 2. Change the compensation of salespersons from fixed annual salaries totaling $197,300 to total salaries of $41,400 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 dollars for 2014. (Round contribution margin ratio to 4 decimal places e.g. 0.2512 and final answers to 0 decimal places, e.g. 2,510.) Break-even point $ (b) Compute the break-even point in dollars under each of the alternative courses of action. (Round contribution margin ratio to 4 decimal places e.g. 0.2512 and final answers to 0 decimal places, e.g. 2,510.) Break-even point 1. Increase selling price $ 2. Change compensation $ 3. Purchase machinery $ Which course of action do you recommend