Please see attached. this is for Managerial accounting. Looking to refine my answer.

P22-3A Dousmann Corp.'s sales slumped badly in 2014. For the first time in its history, it operated at a loss. The company's income 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 Cost of Goods Sold Selling Expenses Administrative Expenses Variable $2,140,000 250,000 210,000 $2,600,000 Fixed $1,540,000 92,000 68,000 $1,700,000 $600,000 158,000 142,000 $900,000 Management is considering two independent alternatives for the 2015. A. Increase unit selling price 20% with no change in costs, expenses, or sales volume. B. Change the compensation of salespersons from fixed annual salaries totaling $150,000 to total salaries of $60,000 plus a 5% commission on sale 1.) Compute break-even point in dollars for 2014. 2.) Compute the breakeven point for each alternative course of action. 3.) What course of action do you recommend and why