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 560,500 units of product: sales $ 2,802,500, total costs and expenses $ 2,907,360, and net loss $104,860. Costs and expenses consisted of the amounts shown below Variable Fixed Cost of goods sold Selling expenses Administrative expenses $2,391,700 280,250 235,410 $2,907,360 $1,838,440 103,132 76,228 $2,017,800 $553,260 177,118 159,182 $889,560 Management is considering the following independent alternatives for 2021. 1. 2. Increase unit selling price 20% with no change in costs, expenses, and sales volume Change the compensation of salespersons from fixed annual salaries totaling $ 168,150 to total salaries of $ 67,260 plus a 4% commission on sales. Compute the break-even point in dollars for 2020 Break-even point