Sandhill Inc. had a bad year in 2021. For the first time in its history. it operated at a loss. The company's income statement showed the following results from selling 78,400 units of product: net sales $1.960,000; total costs and expenses $2,190,300; and net loss $230,300. Costs and expenses consisted of the following. Variable $1,029,000 Cost of goods sold Selling expenses Administrative expenses Total $1,536,640 506,660 147.000 $2,190,300 Fixed $507,640 416,500 90,160 56,840 90,160 $1.176,000 $1.014,300 Management is considering the following independent alternatives for 2022. 1. 2 Increase unit selling price 25% with no change in costs and expenses. Change the compensation of salespersons from fixed annual salaries totaling $196,000 to total salaries of $39,200 plus a 5% commission on net sales. Purchase new high-tech factory machinery that will change the proportion between variable and fixed cost of goods sold to 3. 50:50 (a) Compute the break-even point in sales dollars for 2021. (Round contribution margin ratio to 4 decimal places eg. 0.2512 and final answer to decimal places, e.g. 2,510.) Break-even point $ 2535750 (b) Compute the break-even point in sales dollars under each of the alternative courses of action for 2022. (Round contribution margin ratio to 3 decimal places eg. 0.251 and final answers to decimal places, es. 2,510.) Break-even point 1. Increase selling price $ 1950576.92 2. Change compensation 3. Purchase machinery Which course of action do you recommend