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Cullumber 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 76,800 units of product: net sales $2,304,000; total costs and expenses $2,572,800; and net loss $268,800. Costs and expenses consisted of the amounts shown below: 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 $256,000 to total salaries of $25,600 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. Calculate the break-even point in dollars for 2022. Break-even point Question Part Score Calculate the break-even point in dollars under each of the alternative courses of action. (Round contribution margin ratio to 0 decimal places, e.g. 15% and final answers to 0 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 $