Sandhill Corp's sales slumped badly in 2020. For the first time in its history, it operated at a loss. The company's income statement showed the following results from selling 585.500 units of product: sales $2.927.500, total costs and expenses $3,035,440, and net loss $107,940. Costs and expenses consisted of the amounts shown below. Total Variable Fixed Cost of goods sold $2.496,780 $1,920,440 $576.340 Selling expenses 292,750 107,732 185,018 Administrative expenses 245,910 79.628 166,282 $3,035,440 $2,107,800 $927,640 Management is considering the following independent alternatives for 2021