Problem 18-3A Tanek Corp.'s sales slumped badly in 2017. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 575,500 units of product: sales $2,877,500, total costs and expenses $2,992,600, and net loss $115,100. Costs and expenses consisted of the amounts shown below. Fixed Total Variable Cost of goods sold $2,463,140 $1,830,090 $633,050 287,750 Selling expenses 105,892 181,858 241,710 Administrative expenses 78,268 163,442 $2,992,600 $2,014,250 $978,350 Management is considering the following independent alternatives for 2018. 1. Increase unit selling price 20% with no change in costs, expenses, and sales volume 2. Change the compensation of salespersons from fixed annual salaries totaling $172,650 to total salaries of $69,060 plus a 5% commission on sales. (a) Compute the break-even point in dollars for 2017. (Round final answer to o decimal places, e.g. 1,225.) Break-even point (b) Compute the contribution margin under each of the alternative courses of action. (Round final answer to o decimal places, e.g. 1,225.) Contribution margin for alternative 1 Contribution margin for alternative 2